Designing a Model of Organizational Intangible Capital: A Case Study of the Ministry of Interior
Subject Areas : International Journal of Finance, Accounting and Economics Studiesnormohammad ghiasvand 1 , Ali Mehdizadeh Ashrafi 2 , Majid Jahangirfard 3
1 -
2 -
3 - عضو هیات علمی دانشگاه آزاداسلامی واحد فیروزکوه
Keywords: Organizational intangible assets, Intellectual capital, Social capital, Cultural capital,
Abstract :
Purpose: The paper "A Model for Intangible Assets in Organizations" delves into an analysis of various intangible assets within organizations and introduces a model to assist organizations in identifying, evaluating, and managing these assets. The primary objective of this paper is to present a comprehensive conceptual framework aimed at enhancing organizational efficiency and performance by optimizing the utilization of intangible assets, with a particular focus on the Ministry of Interior.
Design/Methodology/Approach: This research employs a mixed-methods approach. The qualitative phase utilizes thematic analysis, while the quantitative phase is based on the pattern identified in the qualitative phase. In the qualitative phase, theoretical foundations and semi-structured interviews were employed, and in the quantitative phase, a standardized five-point Likert scale questionnaire was designed and completed by 15 experts from the Ministry of Interior. The data collected from these experts served as the primary source of information, and data analysis was conducted using thematic analysis and descriptive statistics. These methods facilitated a deeper understanding of the issues under investigation and yielded satisfactory results.
Findings: As a result of data analysis in the qualitative phase, 25 basic themes and 6 main themes were identified, and in the fuzzy inference section, the ranking of components and sub-components was determined. Additionally, in the quantitative section, the proposed model exhibited a good fit, and all hypotheses were confirmed.
1. Borup, J. (2018). Spiritual capital and religious evolution: Buddhist values and transactions in historical and contemporary perspective. Journal of Global Buddhism.
2.Castilla-Polo, F., & Gallardo-Vázquez, D. (2016). The main topics of research on disclosures of intangible assets: a critical review. Accounting, Auditing & Accountability Journal, 29(2), 323-356.
3. Chen, Y. S. (2008). The Positive Effect of Green Intellectual capital on Competitive Advantages of Firms. Journal of Business Ethics, 73, 271-286.
4. Edvinsson L, Malone MS. Intellectual capital: The proven way to establish your company's real value by finding its hidden brainpower. Piatkus; 1997.
5. Giju, G. C., Badea, L., RUIZ, V. R. L., & PEÑA, D. N. (2010). Knowledge Management˚the Key Resource in the Knowledge Economy. Theoretical and Applied Economics, 6(6), 27-36.
6. Harris, R., McAdam, R., McCausland, I., & Reid, R. (2013). Knowledge management as a source of innovation and competitive advantage for SMEs in peripheral regions. The International Journal of Entrepreneurship and Innovation, 14(1), 49- 61.
7. Luthans, F., Avey, J. B., Avolio, B. J., Peterson, S. J. (2010). “The development and resulting performance impact of positive psychological capital”. Human Resource Development Quarterly, 21(1), pp: 41-67.
8. Moeller, K. (2019). Intangible and financial performance: causes and effects. Journal of Intellectual Capital, 10(2), 224–245.
9. Nakamura L.I. Intangible Assets and National Income Accounting. Review of Income and Wealth. 2010; 56(1): 135-155.
10. Nayden, N. (2011). Political capital conceptualization: reclaiming the heart of democracy.SofiaUniversity, http://scholar.google.com/scholar?q=Nayden%2C+Nikolay.
11.Peralta, V. P., Rojo, M. B., Romero, N. B., Bastidas, C. S., Orozco, A. P. (2018). Intellectual capital: A coparative view between enterprises and universities. Vol. 8, No. 2, Retrieved from: http://insightsociety.org/ojaseit/index.php/ijaseit/article/view/3253
12. Rocha, R. G., & Pinheiro, P. G. (2020). Organizational Spirituality: Concept and Perspectives. Journal of Business Ethics, 1-12.
13. Stewart, T.A. (2001). The Wealth of Knowledge: Intellectual Capital and then Twenty-first Century Organization, Doubleday, New York, NY. Retrieved from: https://www.amazon.com/Wealth-Knowledge-Intellectual-Twenty-first.
14. Stone, W. (2001). “Measuring Social Capital, Toward a Theoretically Informed Measuring Framework for Researching Social Capital in Family and Community Life”.,Australian Institute of Family Studies, Research Poper, No. 24.