The Effect of Intellectual Capital on Management Accounting of Listed Companies in Tehran Stock Exchange

Subject Areas : Management Accounting

زهرا  دیانتی دیلمی ¹ (ندارد)

Received: 2012-04-09 Accepted : 2012-07-05 Published : 2012-12-15

Keywords: management accounting, management accounting's tools, Evolution step of&#x0D, &#x0D, management, Intellectual Capital, Physical Capital, human&#x0D, &#x0D, capital and&#x0D, &#x0D, 1,

Abstract :

Along with expansion of knowledge-based economy, intangible assets, intellectualcapital of firms in particular, plays a key role in achieving a sustainable competitiveadvantage. Thus, this study has followed the impact of intellectual capital on the use ofmodern management accounting tools according to the evolution steps of managementaccounting. Thus, we were trying to gathering parameters' data by frequent follow-upand visiting 105 firms listed on TSE but only 30 companies were willing to provideinformation.Data collected were analyzed by SPSS software. The results of this statisticalanalysis indicate that intellectual capital has impact on evolution of managementaccounting in sample firms. So that, The companies whit high level of human, physical,and infrastructure capital have a more chance to move higher up the evolutionary stepsof management accounting. In addition, among these 3 dimensions of intellectualcapital, human capital and physical capital, and ultimately the structural capitalrespectively has more effect on separation and development to higher stages ofevolution of management accounting.