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International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

Intellectual Capital Indicators in Universities of Iran. Case Study of Islamic Azad University of Khuzestan

Ahmad Kaab OMEIR, Zahra MORADIKIA, Zahra DARVISHZADEH

http://dx.doi.org/10.6007/IJARAFMS/v7-i3/3281

Open access

The aim of this study is ranking the Islamic Azad Universities of Khuzestan province based on operational indicators of intellectual capital. 5 universities were selected from all Islamic Azad Universities of Khuzestan province in order to conduct this study and the required data were collected by interviewing and reviewing the existing documents and evidence. Data were analyzed using SPSS software and Friedman and Kruskal Wallis statistical tests. In order to conduct this study, first, intellectual capital indicators in selected centers were investigated that the results show that intellectual capital indicators in the mentioned centers are not equally important, and indicators of education, human capital, structural capital, communication capital, research, knowledge transfer to the public and commercialization are ranked first to seventh. Then, university ranking test was conducted based on operational indicators of intellectual capital that Islamic Azad University of Ahvaz, Dezful, Shushtar, Abadan and Masjed Soleiman were ranked first to fifth, respectively.

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