شناسایی تعاملات بین اجزای سرمایه فکری با استفاده از تکنیک مدل یابی معادلات ساختاری در صنعت بانکداری ایران
محورهای موضوعی : مدیریت بازرگانیعبدالناصر شجاعی 1 , تورج بیگی 2 , محمد نظری پور 3
1 - دانشجوی دکترای اقتصاد و عضو هیأت علمی ، واحد سنندج ،دانشگاه آزاد اسلامی،سنندج،ایران
2 - دانشجوی دکترای اقتصاد ، واحد علوم و تحقیقات تهران، دانشگاه آزاد اسلامی ،تهران،ایران
3 - استادیار و عضو هیأت علمی دانشگاه کردستان
کلید واژه: سرمایه فکری, سرمایه انسانی, سرمایه ساختاری, تحلیل مؤلفه‌های اصلی, مدل معادلات ساختاری, سرمایه مشتری, روابط خطی ساختاری,
چکیده مقاله :
سرمایه فکری که عمدتا تحت عنوان دارایی‌های نامشهود تعریف می گردد، ممکن است به عنوان منبعی برای ایجاد مزیت رقابتی پایدار مورد استفاده قرار گیرد. اجزای سرمایۀ فکری در صورت داشتن تعامل با یکدیگر منجر به ایجاد ارزش خواهند گردید. هدف از انجام این تحقیق بررسی وضعیت سه عنصر سرمایۀ فکری (یعنی سرمایۀ انسانی، سرمایۀ ساختاری و سرمایۀ مشتری) و تعاملات بین آنها در صنعت بانکداری ایران است. این تحقیق از طریق یک پرسشنامۀ روان‌سنجی معتبری که نسخۀ اصلی آن برای اولین بار در کانادا تهیه و اجرا گردید، انجام شد. به منظور اکتشاف سازه‌ها و بسط گویه‌ها، از روش تحلیل مؤلفه‌های اصلی (PCA) و روابط خطی ساختاری (LISREL) استفاده گردید. مدل حاصله از این تحقیق بیانگر وجود یک ارتباط معنادار بین اجزای سرمایه فکری می باشد. طبق یافته های تحقیق، در صنعت بانکداری ایران سرمایه انسانی هم بر سرمایه ساختاری و هم بر سرمایه مشتری تأثیرمثبت داشته و از طرف دیگر سرمایه ساختاری نیز باعث تقویت و رشد سرمایه مشتری می گردد.
Intellectual capital, which has been described as intangible assets, may be used as a source of sustainable competitive advantage. However, intellectual capital components have to interact to create value. The purpose of this empirical study is to investigate the situation of three elements of intellectual capital, i.e. human capital, structural capital, and customer capital, and their inter-relationships in the banking industry of Iran. The study was conducted by using a psychometrically validated questionnaire which was originally administrated in Canada. To explore the constructs and to develop the items, Principal Component Analysis (PCA) and Linear Structural Relations (LISREL) were used. The final specified model demonstrates a meaningful inter-relationship among the elements of intellectual capital. According to the study's findings, in the Iranian banking industry human capital has positive effects on structural capital as well as customer capital. On the other hand, structural capital causes the increase in the growth and strength of customer capital.
Bontis, N. (1997), “Intellectual Capital Questionnaire”, Institute for Intellectual Capital Research, Hamilton, Canada.
Bontis, N. (1998), “Intellectual Capital: An Exploratory Study that Develops Measures and Models”, Management Decision, Vol. 36, No. 2, pp. 63-76.
Bontis, N., Keow, W.C. and Richardson, S. (2000), “Intellectual Capital and Business Performance in Malaysian Industries”, Journal of Intellectual Capital, Vol. 1, No. 1, pp. 85-100.
Bontis, N. (2001), “Assessing Knowledge Assets: A Review of the Models Used to Measure Intellectual Capital”, International Journal of Management Reviews, Vol. 3, No. 1, pp. 41-60.
Bontis, N. (2002), “Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of the Field”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, pp. 433-462.
Cabrita, M., Lendiero de vaz.(2007). “Modelling the creation of alue from intellectual capital: a Portuguese banking perspective”, International journal of knowlage and learning,3,23,266-280.
Chen, J., Zhu, Z. and Xie, H.Y. (2004), “Measuring Intellectual Capital: A New Model and Empirical Study”, Journal of Intellectual Capital, Vol. 5, No. 1, pp. 195-212.
(The) Danish Trade and Industry Development Council (1998-1999), “Intellectual Capital Accounts, Reporting and Managing Intellectual Capital”, Danish Agency for Development of Trade and Industry, Copenhagen, available at: www.efs.dk/ publikationer/rapporter/engvidenregn (accessed February 2001).
Drucker, P.F. (1991), “The New Productivity Challenge”, Harvard Business Review, Vol. 69, pp. 69-76.
Drucker, P.F. (1993), “Post-Capitalist Society”, HarperCollins, New York.
Edvinsson, L. and Malone, M. (1997), “Intellectual Capital: Realizing Your Company’s True Value by Finding its Hidden Brain-Power”, HarperCollins, New York.
Edvinsson, L. and Sullivan, P. (1996), “Developing a Model for Managing Intellectual Capital”, European Management Journal, Vol. 14, No. 4, pp. 356-364.
Feiwal, G.R. (1975), “The Intellectual Capital of Michel Kellick: A Study in Economic Theory and Policy”, University of Tennessee Press, Knoxville, TN.
Ferrier, F. and McKenzie, P. (1999), “Looking Ahead: An Enterprise Information and Self-Evaluation Kit”, International Symposium on Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam.
Flamholtz, E.G, Bullen, M. and Hua, W. (2002), “Human Resource Accounting: A Historical Perspective and Future Implications”, Management Decision, Vol. 40, No. 10, pp. 947-954.
Guthrie, J. and Petty, R. (1999), “Managing Intellectual Capital from Theory to Practice”, Australian CPA, Vol. 69, No. 7, pp. 18-21.
Hoyle, R.H. (1995), Structural Equation Modeling, SAGE Publications, Inc, Thousand Oaks, CA.
Hudson, W. (1993), “Intellectual Capital: How to Build it, Enhance it, Use it”, John Wiley, New York, NY.
Itami, H. (1987), “Mobilizing Invisible Assets”, Harvard University Press, London.
Jöreskog, K. G. and D. Sörbom (1983) LISREL: Analysis of Linear Structural Relations by the Method of Maximum Likelihood, 2nd Edition, National Educational Resources, Chicago.
Jöreskog, K. G. and D. Sörbom (1989) LISREL7: A Guide to the Program and Applications, 2nd edition, SPSS Inc, Chicago.
Kline, Rex B. (1998), “Principles and Practice of Structural Equation Modeling”, Guilford Press, New York.
Mavridis, D.G. (2004), “The Intellectual Capital Performance of the Japanese Banking Sector”, Journal of Intellectual Capital, Vol. 5, No. 1, pp. 92-115.
Pulic, A. (1997), “The Physical and Intellectual Capital of Austrian Banks”, available at: http://irc.mcmaster.ca (accessed 11 June 2004).
Pulic, A. (1998), “Measuring the Performance of Intellectual Potential in Knowledge Economy”, available at: www.vaic-on.net (accessed 30 June 2004).
Pulic, A. (2000), “An Accounting Tool for IC Management”, available at: www.measuring-ip.at/Papers/ham99txt.htm (accessed 11 March, 2003).
Pulic, A. (2001), “Value Creation Efficiency Analysis of Croatian Banks 1996-2000”, available online at: www.vaic-on.net (accessed 8 June 2004).
Pulic, A. (2002a), “National IC-Efficiency Report of Croatian Economy”, available at: www.vaic-on.net (accessed 8 June 2004).
Pulic, A. (2002b), “Do We Know if We Create or Destroy Value?”, available at: www.vaic-on.net (accessed 8 June 2004).
Roos, G. and Roos, J. (1997), “Measuring Your Company’s Intellectual Performance”, Long Range Planning, Vol. 30, No. 3, pp. 413-426.
Roos, G., Roos, j., Dragonetti, N. and Edvinsson, L. (1997), “Intellectual Capital: Navigating in the New Business Landscape”, Macmillan Business, London.
Sanchez, M.P., Castillo, R. and Elena, S. (2005), “Intellectual Capital within Universities, Challenges for the OEU Project: Some Proposals”, Observatory of European Universities (OEU).
Seetharaman, H. and Saravanan, A. (2002), “Intellectual Capital Accounting and Reporting in the Knowledge Economy”, Journal of Intellectual Capital, Vol. 3, No. 2, pp. 128-148.
Serenko,A.,(2009), “A causal model of human capital antecedents and consequents in the financial services industry”,journal of intellectual capital,70,7,53-60.
Skandia, (1994), “Visualizing Intellectual Capital in Skandia”, Skandia’s 1994 Annual Report, Skandia, Stockholm.
Skandia, (1995), “Renewal and Development Intellectual Capital”, Skandia’s 1995 Interim Report, Skandia, Stockholm.
Sharbati.,A,Jawad,S.(2010), Intellectual capital and business performance in the pharmaceutical sector of Jordan,journal of management disicioun,48,7m(105-131).
Wang, W.Y and Chang, C. (2005), “Intellectual Capital and Performance in Causal Models: Evidence from the Information Technology Industry in Taiwan”, Journal of Intellectual Capital, Vol. 6, No. 2, pp. 222-236.
Wiig, K.M. (1997), “Integrating Intellectual Capital and Knowledge Management”, Long Range Planning, Vol. 30, No. 3, pp. 399-405.
Williams, S.M. (2001), “Are Intellectual Capital Performance and Disclosure Practices Related?”, Journal of Intellectual Capital, Vol. 2, No. 3, pp. 192-203.
Youndt, M.A., Subramanian, M. and Snell, S.A. (2004), “Intellectual Capital Profiles: An Examination of Investments and Returns”, Journal of Management Studies, Vol. 41, No. 2, pp. 335-361.
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Bontis, N. (1997), “Intellectual Capital Questionnaire”, Institute for Intellectual Capital Research, Hamilton, Canada.
Bontis, N. (1998), “Intellectual Capital: An Exploratory Study that Develops Measures and Models”, Management Decision, Vol. 36, No. 2, pp. 63-76.
Bontis, N., Keow, W.C. and Richardson, S. (2000), “Intellectual Capital and Business Performance in Malaysian Industries”, Journal of Intellectual Capital, Vol. 1, No. 1, pp. 85-100.
Bontis, N. (2001), “Assessing Knowledge Assets: A Review of the Models Used to Measure Intellectual Capital”, International Journal of Management Reviews, Vol. 3, No. 1, pp. 41-60.
Bontis, N. (2002), “Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of the Field”, International Journal of Technology Management, Vol. 18, No. 5/6/7/8, pp. 433-462.
Cabrita, M., Lendiero de vaz.(2007). “Modelling the creation of alue from intellectual capital: a Portuguese banking perspective”, International journal of knowlage and learning,3,23,266-280.
Chen, J., Zhu, Z. and Xie, H.Y. (2004), “Measuring Intellectual Capital: A New Model and Empirical Study”, Journal of Intellectual Capital, Vol. 5, No. 1, pp. 195-212.
(The) Danish Trade and Industry Development Council (1998-1999), “Intellectual Capital Accounts, Reporting and Managing Intellectual Capital”, Danish Agency for Development of Trade and Industry, Copenhagen, available at: www.efs.dk/ publikationer/rapporter/engvidenregn (accessed February 2001).
Drucker, P.F. (1991), “The New Productivity Challenge”, Harvard Business Review, Vol. 69, pp. 69-76.
Drucker, P.F. (1993), “Post-Capitalist Society”, HarperCollins, New York.
Edvinsson, L. and Malone, M. (1997), “Intellectual Capital: Realizing Your Company’s True Value by Finding its Hidden Brain-Power”, HarperCollins, New York.
Edvinsson, L. and Sullivan, P. (1996), “Developing a Model for Managing Intellectual Capital”, European Management Journal, Vol. 14, No. 4, pp. 356-364.
Feiwal, G.R. (1975), “The Intellectual Capital of Michel Kellick: A Study in Economic Theory and Policy”, University of Tennessee Press, Knoxville, TN.
Ferrier, F. and McKenzie, P. (1999), “Looking Ahead: An Enterprise Information and Self-Evaluation Kit”, International Symposium on Measuring and Reporting Intellectual Capital: Experiences, Issues, and Prospects, OECD, Amsterdam.
Flamholtz, E.G, Bullen, M. and Hua, W. (2002), “Human Resource Accounting: A Historical Perspective and Future Implications”, Management Decision, Vol. 40, No. 10, pp. 947-954.
Guthrie, J. and Petty, R. (1999), “Managing Intellectual Capital from Theory to Practice”, Australian CPA, Vol. 69, No. 7, pp. 18-21.
Hoyle, R.H. (1995), Structural Equation Modeling, SAGE Publications, Inc, Thousand Oaks, CA.
Hudson, W. (1993), “Intellectual Capital: How to Build it, Enhance it, Use it”, John Wiley, New York, NY.
Itami, H. (1987), “Mobilizing Invisible Assets”, Harvard University Press, London.
Jöreskog, K. G. and D. Sörbom (1983) LISREL: Analysis of Linear Structural Relations by the Method of Maximum Likelihood, 2nd Edition, National Educational Resources, Chicago.
Jöreskog, K. G. and D. Sörbom (1989) LISREL7: A Guide to the Program and Applications, 2nd edition, SPSS Inc, Chicago.
Kline, Rex B. (1998), “Principles and Practice of Structural Equation Modeling”, Guilford Press, New York.
Mavridis, D.G. (2004), “The Intellectual Capital Performance of the Japanese Banking Sector”, Journal of Intellectual Capital, Vol. 5, No. 1, pp. 92-115.
Pulic, A. (1997), “The Physical and Intellectual Capital of Austrian Banks”, available at: http://irc.mcmaster.ca (accessed 11 June 2004).
Pulic, A. (1998), “Measuring the Performance of Intellectual Potential in Knowledge Economy”, available at: www.vaic-on.net (accessed 30 June 2004).
Pulic, A. (2000), “An Accounting Tool for IC Management”, available at: www.measuring-ip.at/Papers/ham99txt.htm (accessed 11 March, 2003).
Pulic, A. (2001), “Value Creation Efficiency Analysis of Croatian Banks 1996-2000”, available online at: www.vaic-on.net (accessed 8 June 2004).
Pulic, A. (2002a), “National IC-Efficiency Report of Croatian Economy”, available at: www.vaic-on.net (accessed 8 June 2004).
Pulic, A. (2002b), “Do We Know if We Create or Destroy Value?”, available at: www.vaic-on.net (accessed 8 June 2004).
Roos, G. and Roos, J. (1997), “Measuring Your Company’s Intellectual Performance”, Long Range Planning, Vol. 30, No. 3, pp. 413-426.
Roos, G., Roos, j., Dragonetti, N. and Edvinsson, L. (1997), “Intellectual Capital: Navigating in the New Business Landscape”, Macmillan Business, London.
Sanchez, M.P., Castillo, R. and Elena, S. (2005), “Intellectual Capital within Universities, Challenges for the OEU Project: Some Proposals”, Observatory of European Universities (OEU).
Seetharaman, H. and Saravanan, A. (2002), “Intellectual Capital Accounting and Reporting in the Knowledge Economy”, Journal of Intellectual Capital, Vol. 3, No. 2, pp. 128-148.
Serenko,A.,(2009), “A causal model of human capital antecedents and consequents in the financial services industry”,journal of intellectual capital,70,7,53-60.
Skandia, (1994), “Visualizing Intellectual Capital in Skandia”, Skandia’s 1994 Annual Report, Skandia, Stockholm.
Skandia, (1995), “Renewal and Development Intellectual Capital”, Skandia’s 1995 Interim Report, Skandia, Stockholm.
Sharbati.,A,Jawad,S.(2010), Intellectual capital and business performance in the pharmaceutical sector of Jordan,journal of management disicioun,48,7m(105-131).
Wang, W.Y and Chang, C. (2005), “Intellectual Capital and Performance in Causal Models: Evidence from the Information Technology Industry in Taiwan”, Journal of Intellectual Capital, Vol. 6, No. 2, pp. 222-236.
Wiig, K.M. (1997), “Integrating Intellectual Capital and Knowledge Management”, Long Range Planning, Vol. 30, No. 3, pp. 399-405.
Williams, S.M. (2001), “Are Intellectual Capital Performance and Disclosure Practices Related?”, Journal of Intellectual Capital, Vol. 2, No. 3, pp. 192-203.
Youndt, M.A., Subramanian, M. and Snell, S.A. (2004), “Intellectual Capital Profiles: An Examination of Investments and Returns”, Journal of Management Studies, Vol. 41, No. 2, pp. 335-361.