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

Open Access Journal

ISSN: 2225-8329

Effect of Intellectual Capital on Firm Performance

Emadzadeh , Nadia Afzali, Asiya Bagheri, Mahboobe Rahimpoor, Fatemeh Ezadi, Mojgan Rahmani

Open access

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.

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In-Text Citation: (Emadzadeh et al., 2013)
To Cite this Article: Emadzadeh, Afzali, N., Bagheri, A., Rahimpoor, M., Ezadi, F., & Rahmani, M. (2013). Effect of Intellectual Capital on Firm Performance. International Journal of Academic Research in Accounting Finance and Management Sciences, 3(2), 129–137.