Effect of Intellectual Capital on Firm Performance

Mohammad Kazem Emadzadeh, Nadia Afzali (), Asiya Bagheri, Mahboobe Rahimpoor (), Fatemeh Ezadi () and Mojgan Rahmani
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Mohammad Kazem Emadzadeh: University of Isfahan
Nadia Afzali: University of Isfahan
Asiya Bagheri: University of Isfahan
Mahboobe Rahimpoor: University of Isfahan
Fatemeh Ezadi: University of Isfahan
Mojgan Rahmani: University of Isfahan

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013, vol. 3, issue 2, 98-103

Abstract: In the era of knowledge-based economy, organizations tend to use two distinct sources for making profit and value creation. These resources are material or tangible and intangible resources or intellectual resources. On the other hand, can be said to be the intellectual capital than physical capital, Could explain financial performance indicator. The purpose of this paper is to investigate the effects of intellectual capital on performance indicators. Variables were based on data collected. To calculate the performance of the corporate, balanced scorecard approach was used. A total of 89 questionnaires were distributed among the employees and operation administrators of 4 factories. Spss18 and Amos 20 were used for data analysis. The results showed that intellectual capital have positive and significant impact on financial performance, customer, business processes, and learning and growth.

Keywords: Intellectual Capital; Firm’s Performance; Balanced Scorecard; business processes; financial performance (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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