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Effect of Intellectual Capital on Firm Performance

Author

Listed:
  • 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)

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.

Suggested Citation

  • Mohammad Kazem Emadzadeh & Nadia Afzali & Asiya Bagheri & Mahboobe Rahimpoor & Fatemeh Ezadi & Mojgan Rahmani, 2013. "Effect of Intellectual Capital on Firm Performance," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(2), pages 98-103, April.
    • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:2:p:98-103
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    References listed on IDEAS

    as
    1. Lu, Wen-Min, 2012. "Intellectual capital and university performance in Taiwan," Economic Modelling, Elsevier, vol. 29(4), pages 1081-1089.
    2. Muhammad Abdul Majid Makki & Suleman Aziz Lodhi, 2008. "Impact of Intellectual Capital Efficiency on Profitability (A Case Study of LSE25 Companies)," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 13(2), pages 81-98, Jul-Dec.
    3. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
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    1. Indrawati Nur Khusniyah & Djazuli Atim & Salim Ubud, 2022. "The Mediation and Moderation Role of Knowledge Assets in Relationship Between Intellectual Capital Dimensions and Company Performances," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 13(2), pages 9-24, December.

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