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Intellectual capital valuation model in state-owned banks of the Islamic Republic of Iran
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Behzad Zareian Morad Abadi1   , Alireza Eslambolchi 2, Kambiz Hamidi3 , Tohfeh Ghobadi Lamouki Ghobadi Lamouki4 |
1- PhD student, Public Administration - Human Resources, Faculty of Humanities, Hamedan Branch, Islamic Azad University, Hamedan, Iran
2- Assistant Professor, Department of Public Administration, Hamedan Branch, Islamic Azad University, Hamedan, Iran (corresponding author) , alireza.salambolchi@gmail.com
3- Assistant Professor, Department of Public Administration, Hamedan Branch, Islamic Azad University, Hamedan, Iran
4- Assistant Professor, Department of Management, Gonbad Kavos Branch, Islamic Azad University, Gonbad Kavos, Iran |
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Abstract: (3020 Views) |
The aim of this study was to design an intellectual capital valuation model in state-owned banks of the Islamic Republic of Iran. The present study is exploratory-applied in terms of purpose. In the qualitative part of this research, after reviewing the literature on intellectual capital and examining the models for measuring and evaluating intellectual capital, through interviews with 17 experts, the components and questions of the research became saturated. In the quantitative part of the present study, stratified random sampling method was selected according to Morgan's table of 285 people and used as a statistical sample. Research tools included questionnaires, interviews and observations. Data analysis was performed in the qualitative part by theme analysis and in the quantitative part by structural equation modeling using SPSS 22 and Lisrel software. The results of theme analysis showed that intellectual capital has 4 components and 48 sub-components. The results of structural equation modeling showed that the coefficients of effect of all questions and latent variables (four dimensions of intellectual capital evaluation model including: human capital, structural capital, relational capital and innovation capital) are significant and higher than 0.5. Also, their significance level values are higher than 1.96. Therefore, the intellectual capital evaluation model as a valid and reliable tool can be used to better manage intellectual capital. The fitting results showed that the structural model has a good fit and the numbers and parameters of the model are significant.
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Article number: 7 |
| Keywords: intellectual, human, structural, relational, innovation capitals |
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Full-Text [PDF 885 kb]
(2562 Downloads)
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Article type: Research |
Subject:
Special
Received: 2021/12/3 | Accepted: 2022/02/28 | Published: 2022/09/1
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