Journal Screenshot

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

Open Access Journal

ISSN: 2225-8329

The Relationship between Components of Intellectual Capital and Performance of Yazd Tile Companies

Fatemeh Soheyli, Mahmoud Moeinaddin, Shahnaz Nayebzadeh

http://dx.doi.org/10.6007/IJARAFMS/v4-i1/639

Open access

The purpose of this study was to determine the components of intellectual capital and investigate their relations with Yazd Tile Company. Variables of human capital, structural capital and relational capital as independent variables and productivity, profitability and market value as dependent variables were used to form the research model called company performance. Research method of the present study is practical in terms of purpose and it is based on descriptive correlation method. In this study, questionnaire and data survey methods were used for data collection. Statistical population of this study was Yazd Tile Factories selected using a simple random sampling method. 55 acceptable questionnaires were collected and analyzed using LIZREL software and structural equation modeling was conducted. The results of this study indicate that intellectual capital in general has a direct and significant relationship with performance and among components of intellectual capital; only human capital is directly related to the performance.

Anam, O., Fatima, A., Majdi, R. (2011). Effects of intellectual capital information disclosed in annual reports on market capitalization Evidence from Bursa Malaysia. Journal of Human Resource Costing & Accounting, 15: 85-101.
Bagozzi, R. P., and Yi, Y. (1988). On the evaluation of structural equation models. Journal of Academy of Marketing Science, 16(1), 74-94.
Bontis, N., Dragoneti, N .C., Jacobsen, K., Roos, G. (1999). The knowledge Toolbox: A review of the Tools Available to Measure and Manage Intangible.
Burgman, R., Roos, J., Ballow, J. J. (2005). Out of sight, out of mind, Journal of Intellectual Capital, Vol. 6, pp. 588-614.
Fornell, C., Johnson, M. D., Anderson, E. W., Cha, J. , Bryant, E. B. (1996). The American Customer Satisfaction Index: Nature, purpose, and findings, Journal of Marketing, Vol. 60, PP. 7-18.
Gefen, D., Straub, D. (2005). A Practical Guide to Factorial Validity Using PLS-Graph: Tutorial and Annotated Example, Communications of the Association for Information Systems, Vol. 16, PP. 91-109.
Holmen, J. (2005). Intellectual Capital Reporting, Management Accounting Quarterly, Vol. 4, pp.1-9.
Jafari, M., Rezainoor, J., Hosnavi, R. (2006). Review of models for measuring intellectual capital: A Holistic Approach, International Management Conference, Tehran.
Johnson, M. D., Gustafsson, A., Andreassen, T. W., Lervik, L., Cha, J. (2001). The Evolution and Future of National Customer Satisfaction Index Models1, Journal of Economic Psychology, Vol. 22, No. 2, PP. 217-245.
Raj, J., Seetharaman, A. (2012). The role of accounting in the knowledge economy. African Journal of Business Management, 6: 465-474.
Rehman, W., Abdul Rehman, C. H., Rehman, H., Zahid, A. (2011). Intellectual capital performance and its impact on corporate performance: av empirical evidence from modaraba sector of Pakistan. Australian Journal of Business and Management Research, 5: 8-16.
Tavakoli, N. (2011). The impact of intellectual capital on the brand value and stock returns in Tehran Stock Exchange, MA Thesis, Accounting, Islamic Azad University, Yazd, 142-1.
Zeghal, D., & Malloul, A. (2010). Analysing value added as an indicator of intellectual capital and its consequences on company performance, journal of intellectual capital, vol.11, No. 1, pp. 39-60.

In-Text Citation: (Soheyli et al., 2014)
To Cite this Article: Soheyli, F., Moeinaddin, M., & Nayebzadeh, S. (2014). The Relationship between Components of Intellectual Capital and Performance of Yazd Tile Companies. International Journal of Academic Research in Accounting Finance and Management Sciences. 4(1), 436 – 452.