Investigating the effect of intellectual capital efficiency on productivity: Evidence from banks listed on Tehran Stock Exchange

Subject Areas : Management

Seyed fakhreddin Fakhrhosseini ¹ ( Department of Accounting, Tonekabon Branch, Islamic Azad University )

Received: 2022-02-28 Accepted : 2022-06-12 Published : 2022-08-23

Keywords: Efficiency, Banking Industry, Intellectual Capital, Productivity,

Abstract :

In the current global economy, intellectual capital is progressively being acknowledged as a vital constituent of organizational value. The impetus for this awareness is a sequence of challenges in knowledge-based corporate settings that motivate firms to invest in intellectual capital, given that it has become a key driverof productivity.The present article aims to determine the relationship between intellectual capital and productivity in business of banks. In this study has been studied, a sample of 12 banks . The dependent variable is productivity and to measure this variable has been used by data envelopment analysis method. The period under study is from 2016 to 2016, which has been analyzed using the multiple regression test, the relationship between the components of intellectual capital and productivity. The results show that the intellectual capital and productivity have a significant relationship. The results of the regression analysis validate the relevance of intellectual capital in improving productivity in the banking industry.