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The Identification of Effective Factors on Intellectual Capital Reporting of the Universities of Iran

Author

Listed:
  • Yassaman Khalili

    (Accounting PhD, University of Mazandaran, Babolsar, Iran and Faculty member of accounting department, Payame Noor University (PNU), Po Box 19395-3697, Tehran, Iran,)

  • Hossein Fakhari

    (Associate Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran)

  • Esfandiar Malekian

    (Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran,)

  • Hassanali Aghajani

    (Associate Professor, Department of Industrial Management, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran.)

Abstract

The aim of this research is identifying the effective factors on the intellectual capital reporting in the universities of Iran. In this research, first of all by investigating the research literature and the reports of intellectual capital of universities, 258 indicators were identified. Then they were sent to the experts of the government universities of Iran through questionnaires. From these indicators 49 indicators were selected through Fuzzy Delphi method to be suitable for the intellectual capital reporting on the universities of Iran. These identified indicators were both quantitative and qualitative. As there is not any reporting model of intellectual capital for the universities of Iran, the identification of these factors can be very important for the design of the intellectual capital reporting model suitable for the universities of Iran.

Suggested Citation

  • Yassaman Khalili & Hossein Fakhari & Esfandiar Malekian & Hassanali Aghajani, 2017. "The Identification of Effective Factors on Intellectual Capital Reporting of the Universities of Iran," International Journal of Economics and Financial Issues, Econjournals, vol. 7(5), pages 345-350.
    • Handle: RePEc:eco:journ1:2017-05-41
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    References listed on IDEAS

    as
    1. Hung-Yi Wu & Jui-Kuei Chen & I-Shuo Chen, 2012. "Ways to promote valuable innovation: intellectual capital assessment for higher education system," Quality & Quantity: International Journal of Methodology, Springer, vol. 46(5), pages 1377-1391, August.
    2. Otto A. Altenburger & Michaela M. Schaffhauser-Linzatti, 2015. "The Suitability of Intellectual Capital Reports for the Quantitative Measurement of Overall University Performance," Springer Books, in: Isabell M. Welpe & Jutta Wollersheim & Stefanie Ringelhan & Margit Osterloh (ed.), Incentives and Performance, edition 127, pages 379-396, Springer.
    3. Karl-Heinz Leitner, 2004. "Intellectual capital reporting for universities: conceptual background and application for Austrian universities," Research Evaluation, Oxford University Press, vol. 13(2), pages 129-140, August.
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    More about this item

    Keywords

    Intellectual capital Reporting; University; Fuzzy Delphi method;
    All these keywords.

    JEL classification:

    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
    • F43 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - Economic Growth of Open Economies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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