The Identification of Effective Factors on Intellectual Capital Reporting of the Universities of Iran

Yassaman Khalili, Hossein Fakhari, Esfandiar Malekian and Hassanali Aghajani
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Yassaman Khalili: Accounting PhD, University of Mazandaran, Babolsar, Iran and Faculty member of accounting department, Payame Noor University (PNU), Po Box 19395-3697, Tehran, Iran,
Esfandiar Malekian: Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran,
Hassanali Aghajani: Associate Professor, Department of Industrial Management, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran.

International Journal of Economics and Financial Issues, 2017, vol. 7, issue 5, 345-350

Abstract: The aim of this research is identifying the effective factors on the intellectual capital reporting in the universities of Iran. In this research, first of all by investigating the research literature and the reports of intellectual capital of universities, 258 indicators were identified. Then they were sent to the experts of the government universities of Iran through questionnaires. From these indicators 49 indicators were selected through Fuzzy Delphi method to be suitable for the intellectual capital reporting on the universities of Iran. These identified indicators were both quantitative and qualitative. As there is not any reporting model of intellectual capital for the universities of Iran, the identification of these factors can be very important for the design of the intellectual capital reporting model suitable for the universities of Iran.

Keywords: Intellectual capital Reporting; University; Fuzzy Delphi method (search for similar items in EconPapers)
JEL-codes: E22 F43 M41 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ1:2017-05-41

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