Background: Universities are knowledge producers and their most important output is knowledge, incorporated in research results, educated students. The term “intellectual capital” is used to cover all of the non-tangible, or non-physical, assets and resource
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Background: Universities are knowledge producers and their most important output is knowledge, incorporated in research results, educated students. The term “intellectual capital” is used to cover all of the non-tangible, or non-physical, assets and resources of an organization, including its processes, innovation capacity, patents and the tacit knowledge of its members and their network of collaborators and contacts. Up to now, only a few universities in world (i.e. Italy, Austrian, Spanish, United Kingdom universities) have taken the challenge of trying to measure, manage and report on intangible assets. Objective: The purpose of this study is to do a comparative survey on the intellectual capital management in Urmia and Tabriz Islamic Azad universities. Method: For this purpose, four hypotheses were adjusted through the dimensions of intellectual capital management, human capital, structural capital and relationship capital according to Bueno's and et al (2002) theory. By using the indicators of abovementioned model and the documental way, the collected data were analyzed applying SPSS software by the help of two populations Mean Test (independent t). Results: The results showed that there are a meaningful difference between the intellectual capital management and its dimensions in Urmia and Tabriz Islamic Azad universities. Conclusion: As it can be understood from this finding, the intellectual capital in the mentioned universities have not been prepared and the degree of intellectual capital disclosure is less or in scattered way, and for this reason, this research could perform new experience in the domain of the intellectual capital disclosure in the field of research in Islamic Azad university.
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