The effect of intellectual capital, with the mediating role of knowledge management and cultural capital on organizational performance from the perspective of the BSC (Case Study: Isfahan Gas Company)
Subject Areas : Management AccountingS. Mohsen Allameh 1 , Ali SheikhAomasudi 2
1 - عضو هیئت علمی گروه مدیریت، دانشگاه اصفهان ،
2 - عضو هیأت علمی دانشگاه آزاد اسلامی، واحد لنجان ، گروه مهندسی صنایع
Keywords: Intellectual Capital, cultural capital, knowledge management, Organizational Performance, balanced scorecard(BSC),
Abstract :
Today's Base of successful organizations activities has changed From production oriented to Knowledge oriented. Unlike theindustrialeconomyinthe knowledge economy, knowledgeorintellectual capitalas a factor ofwealthproductioncomparedwithotherassetstogain competitive advantageandorganizationalgoalsplay a significant role. Several reasonsfor theimportanceandnecessityofintellectual capital,are: First,accordingto thenonprofitsectorstrategicfocus onintellectualresources, and Morewillbe acceptingchallengesimposed by theexternalenvironments. Second,intellectualcapital isa keydriverindrivingorganizationalperformance andcompetitiveness. Moreover, instead of using thetraditionalscale, the intellectual capitalempowers to the connection point between universitiesandorganizationsbased onacommon language,that it’sthe most interestingreasonformeasuringintellectual capital.The final reasonintellectual capitalwill playa key roleinthe strategic management ofhuman resources.on the other hand, today managersseekingto achieveacomprehensive,reliableandflexible approachin order toevaluate the performance ofthe organization,For this purposethebalanced scorecardmodelis used. This paper analyzes the impact of intellectual capital with mediating cultural capital and knowledge management practices on organizational performance in Isfahan Gas Company.The significance of thispaperistoconsiderthefivemost importantorganizationalvariable, namely human capital, structural capital, cultural capital, theKM Practice,andorganizationalperformance ,and the othertopay attentionto theperformanceofacomprehensive model(Model BSC), which togethermakes thisstudydifferent frompreviousstudies.Data was collectedthroughquestionnaires thatthe studyhadgoodreliability and validityhave been done. Thequestionnaire wascompleted by30middle and an excellent managerscompanytohave been selectedby convenience sampling, datadistributionandstructural equationtechniques(PLS)were analyzed. The results ofthe analysis ofthe datashows that themodelstudyhas beentheperfectfit.Inthismodel,human and structural capitalhave direct and positiveimpactonthe organization's performance ,On theother hand,thiscomponentsas well asindirectlythroughthemediation ofKMpractices and cultural capitalonorganizational performanceis positive. Thus,allhypotheseswere confirmed.