طراحی الگوی پیاده‌سازی سرمایه فکری در شرکت‌های دانش‌بنیان

نوع مقاله : پژوهشی

نویسندگان

1 دانشیارگروه مدیریت دولتی ، دانشکده مدیریت وحسابداری ، دانشگاه علامه طباطبایی

2 دانشیارگروه مدیریت بازرگانی ، دانشکده مدیریت وحسابداری ، دانشگاه علامه طباطبایی

3 استادیارگروه مدیریت بازرگانی ، دانشکده مدیریت وحسابداری ، دانشگاه علامه طباطبایی

4 دانشجوی دکتری مدیریت بازرگانی ، دانشکده مدیریت وحسابداری ، دانشگاه علامه طباطبایی

چکیده

سازمان‌ها به عصر اقتصاد مبتنی بر دانش وارد شده‌اند، اقتصادی که در آن دانش و دارایی‌های نامشهود مهم‌ترین مزیت‌های رقابتی سازمان‌ها شناخته شده است. یکی از اجزای دارایی‌های نامشهود، سرمایه فکری است که تاثیر مهمی بر عملکرد و پیاده‌سازی اهداف استراتژیک سازمان‌ها دارد. سرمایه فکری عامل اصلی ایجاد ارزش در شرکت‌ها است و شرکت‌ها درحال حرکت به سمت خلق ارزش از طریق سرمایه فکری موجود در سازمان می‌باشند که شامل دانش افراد، خلاقیت، شهرت سازمان، ظرفیت‌های سازمانی، روابط با مشتریان، عرضه‌کنندگان، فناوری‌اطلاعات است. از این‌رو، پیاده‌سازی سرمایه فکری در شرکت‌های دانش‌بنیان از اهمیت بسزایی برخوردار است. لذا هدف اصلی این مطالعه، ارائه الگوی پیاده‌سازی سرمایه فکری در شرکت‌های دانش‌بنیان است. در این راستا، بعد از بررسی مبانی نظری و مصاحبه‌های گسترده با خبرگان، مولفه‌هاوشاخص‌های پیاده‌سازی سرمایه فکری در شرکت‌های دانش‌بنیان شناسایی گردید. سپس از طریق روش تحلیل ساختاری تفسیری، مدل کلی پژوهش ارائه شده و با رویکرد AHP فازی، سنجه‌های هرکدام از شاخص‌های پیاده‌سازی مدل، وزن‌دهی و اولویت‌بندی شدند. نتایج پژوهش نشان می‌دهد که عوامل زیرساختی و داشتن اهداف و برنامه‌های بلندمدت نقطه آغازین پیاده‌سازی سرمایه فکری در شرکت‌های دانش‌بنیان می‌باشد که با شکل‌دادن فرآیندهای صحیح از نوآوری و رویکردهای نوین در این شرکت‌ها حمایت‌های جدی شده و در گام آخر به ارتقای رابطه با ذی‌نفعان مختلف پرداخته شود.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Designing an Intellectual Capital Implementation Model in Knowledge-Based Companies

نویسندگان [English]

  • Mirali Seyed Naghavi 1
  • Vahid Nasehifar 2
  • Hamed Dehghanan 3
  • Mohamad Khosravi 4
1 Associate Professor, Department of Public Administration, Faculty of Management and Accounting, Allameh Tabatabai University
2 Associate Professor, Department of Business Management, Faculty of Management and Accounting, Allameh Tabatabai University
3 Assistant Professor, Department of Business Management, Faculty of Management and Accounting, Allameh Tabatabai University
4 PhD student in Business Management, Faculty of Management and Accounting, Allameh Tabatabai University
چکیده [English]

Aim and Introduction: The nature of competition between organizations has changed in recent years, and companies must have competitive advantages to improve performance and compete with competitors; Because they have shifted their focus from investing on tangible resources to investing on intangible resources. One of the intangible resources in the organization is intellectual capital. One of the components of intangible assets is intellectual capital, which has an important impact on the performance and implementation of strategic goals of organizations. Intellectual capital is the main factor in creating value in companies, and organizations with effective control over these assets in addition to dynamic and active management within the organization can have successful external organizational relationships with society, stakeholders, and people.
On the other hand, organizations are entering a knowledge-based economy, an economy in which knowledge and intangible assets are recognized as the most important competitive advantages of organizations. Creativity, organizational reputation, organizational capacity, relationships with customers, suppliers, information technology, etc. Knowledge-based companies play an important role in the economic growth and development of the country by emphasizing intangible assets and providing innovative products and services based on high technologies. Supporting knowledge-based companies as the rulers of science and technology in the country is the most important solution that can achieve this lofty goal. Intellectual capital is one of the most important and instructive capitals in knowledge-based companies, which also achieves good results in the long term. Therefore, the implementation of intellectual capital in knowledge-based companies is very important. So, the main purpose of this study is to provide a model for the implementation of intellectual capital in knowledge-based companies.
Methodology: This research is an applied research in terms of purpose. And is considered as survey and descriptive research. In this study, a questionnaire was used to collect data. The different parts and criteria of the questionnaire are obtained from library studies. Interview and panel format, metrics and indicators were finalized. Therefore, the main tools of this research include two researcher-made questionnaires, one of which is designed by interpretive structural equations and the other questionnaire with hourly and fuzzy spectrum is designed that the validity of these questionnaires was reviewed and confirmed by experts.
Findings: In this study, the opinions of 15 experts from knowledge-based companies and academic experts were used using the Delphi method in 3 panels to saturate the opinions of experts, and the components, indicators and criteria were finalized. The agent of knowledge-based companies was tested. And through interpretive structural analysis, levels and relationships between variables were identified and examined, and for better interpretation of variables and its sub-components in this section, the fuzzy AHP method has been used to determine the importance of the components well and correctly.
Discussion and Conclusion: The proposed model consists of five levels. At the fifth level of the model, which is the lowest level available, the proposal of the present model for the implementation of intellectual capital in knowledge-based companies is to create an appropriate attitude and as followed formulate effective goals and strategies. Also, the required infrastructure and structure must be created and specified in this step, which is the first step. Therefore, knowledge-based companies in order to implement intellectual capital in their companies on the first step, must create the infrastructure in accordance with the goals and strategies, and by formulating the structure, the required items must be identified.
In the second stage, according to the defined structure and goals, the processes must be identified and the organizational culture must be formed in its format. In the third stage, by using the considered infrastructure and the existing structure and processes, with focusing on creativity, innovation and knowledge, and by taking steps to attract qualified and specialized personnel, with a research and development approach, proceed to implement intellectual capital in knowledge-based companies.
In the fourth stage, information systems for better knowledge management in the organization should be implemented and with the aim of supporting innovation, communication with government and business organizations and suppliers. In the last stage, by communicating with customers and supervising competitors, increase the quality and thus, inspired by innovations and creativity, to increase the intellectual capital in knowledge-based companies.
The results indicate that infrastructure factors and having long-term goals and plans are the starting point for the implementation of intellectual capital in knowledge-based companies.

کلیدواژه‌ها [English]

  • Intellectual Capital Assessment
  • Knowledge-based companies
  • Prioritization of Indicators
  1. Ahmadifard, M., & Rahmani, B. (2015). Investigating the effect of knowledge sharing on organizational performance with the mediating role of intellectual capital in knowledge-based companies in Lorestan province. 2nd International Conference on Economics, Management, Accounting with Value Creation Approach.
  2. Amane S. (2015). Intellectual capital and talent management in professional and knowledge-based service companies. 8th National Conference and 2nd International Conference on Knowledge Management.
  3. Amani Tehran, M., & Ahmad Amini, Z. (2011). Analyzing the challenges of academic knowledge-based companies and preventive strategies. Quarterly Journal of Studies in the World of Color, 1(1).
  4. Banimahd, B., & Ghanbariha, Z. (2011). Relation between the intellectual capital and firm's leverage in the selected firms on Tehran stock exchange. 166-183.
  5. Banimahd, B., Mohammadrezaei. F., & Mohammadrezaei, M. (2۰12). The impact of intellectual capital on profitability, productivity and market valuation: evidence from Iranian high knowledge-based industries, Journal of Basic and Applied Scientific Research., 2(5), 4477-4484.
  6. Bontis, N., Crossan, M., & Hulland, J. (2011). Managing an organizational learning system by aligning stocks and flows. Journal of Management Studies. 39(4), 437-466.
  7. Cleary, P., & Quinn, M. (2016). Intellectual capital and business performance: An exploratory study of the impact of cloud-based accounting and finance infrastructure. Journal of Intellectual Capital, 17(2), 255-278.
  8. Farzaneh, Kh., Azar, A., & Jalali. R., (2016). Soft operations research (problem structuring approaches). Industrial Management Institute.
  9. 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.
  10. Hamidi, Nahid.(2017).Evaluating the efficiency of intellectual capital of knowledge-based companies in drug production using data envelopment analysis and audit analysis.Master Thesis, Entrepreneurship Management, Kharazmi University.
  11. IsfentiSadalia, Arlina NurbaityLubis. (2015). Discriminant analysis of intellectual capital model of state university in Medan. Procedia - Social and Behavioral Sciences 211(25), 476-480.
  12. Jason, H., Gilbert, D.V., & Marion, A. (2017). Organizational intellectual capital and the role of the nurse manager: A proposed conceptual model. Nursing Outlook, 65(6), 697-710.
  13. Khalili, Y.(2017).Designing an intellectual capital reporting model in Iranian universities.PhD Thesis.Department of Accounting, Mazandaran University.
  14. Kianto, A., Andreeva, T., & Pavlov, Y. (2013). The impact of intellectual capital management on company competitiveness and financial performance. Knowledge Management Research & Practice, 11(2), 112-122.
  15. Kengatharan, N. (2019). A knowledge-based theory of the firm: Nexus of intellectual capital, productivity and firms' performance, Int. J. Manpow.
  16. Mohammadabadi, M., Niazazari, K., & Jabbary, N., (2018). The role of intellectual capital on promoting the performance of knowledge-based companies with futures studies approach: a qualitative study. Journal of Future Studies Management. 29(114), 94-116.
  17. Mohammadpour, H. (2017). Presenting a model of intellectual capital based on knowledge management in SME industries in Fars province. Master Thesis. Department of Industrial Management, Islamic Azad University, Marvdasht Branch.
  18. Mehralian, G., Rasekh, H. R., Akhavan, P., & Ghatari, A. R. (2013). Prioritization of intellectual capital indicators in knowledge-based industries: Evidence from pharmaceutical industry. International Journal of Information Management, 33(1), 209-216.
  19. Mostafa, A., Nazimah, A., Ibtihal, H., Abed, A., Rafidah, O., & Nazahan, Q. (2010). Systematic review of intellectual capital and firm performance. Technology Reports of Kansai University. 62(8).
  20. Mirtavousi, S. H., & Dehghan, Manshadi, R. (2015). The role of intellectual capital in the emergence of entrepreneurship and academic knowledge-based activities and its measurement methods, International Conference on Management, Economics and Financial Systems.
  21. Mirkamali, S. M. et al. (2011). A study of knowledge management in knowledge-based companies based in knowledge-based companies based in Isfahan scientific and research town, Quarterly Journal of Parks and Growth Centers, 7(28).
  22. M-YYusliza, Jing, Y., ImranTanveerc, R., JuhariNoor, F., & Zikri, M. (2020). A structural model of the impact of green intellectual capital on sustainable performance. Journal of Cleaner Production, 249(10), 133-149.
  23. Qaderifar, I.(2018).Pattern of commercialization of emerging technologies in knowledge-based companies.PhD Thesis.Department of Technology Management, Research and Development Policies, Allameh Tabatabai University.
  24. Robert, L. (2017). Intellectual capital within the project management, ScienceDirect Procedia Engineering 153, 384 – 391.
  25. Sydler, R., Haefliger, S., & Pruksa, R. (2014). Measuring intellectual capital with financial figures: Can we predict firm profitability? European Management Journal, 32(2), 244-259.
  26. Shakarian, O.(2013).Relationship between human capital and relational capital in small and medium businesses, cultural tourism, master's thesis, field of tourism management, marketing orientation.Allameh Tabatabai University, Tehran.
  27. Shahin Gh., Mehralizadeh, Y., Hosseinpour, M., & Nasiri. M., (2020). Interpretive structural modeling of evaluation of intellectual capital assessment in Islamic Azad University, Ilam province. Journal of Cultural Management. 14(49), 147-167.
  28. Sabrilo, C., Kianto, A., & Milic, B. (2018). The effect of IC components on innovation performance in Serbian companies, VINE J. Inf. Knowl. Manag. Syst., 48(3), 448–466.
  29. Talebi, M.(2018).Evaluate and evaluate the difference between business intelligence between knowledge-based companies and other companies.Master Thesis, Business Management, Islamic Azad University, Ardakan Branch.
  30. Tsui, E., Wang, W. M., Cai, L., Cheung, C. F., & Lee, W. B. (2014). Knowledge-based extraction of intellectual capital-related information from unstructured data. Expert systems with Applications, 41(4), 1315-1325.
  31. Victim, M. (2018). Investigating the effect of intellectual capital, with the mediating role of knowledge management and cultural capital on the performance of the organization in terms of the studied bsc model: General Department of Youth Sports of Guilan Province. Master Thesis, Sports Management, Mehr Astan Institute of Higher Education.
  32. Wang, Z., Wang, N., & Liang, H. (2014). Knowledge sharing, intellectual capital and firm performance. Management decision, 52(2), 230-258.
  33. Yazdi, A. F., Taghizadeh, R., & Tahari Mehrjerdi, M. H. (2013). A study of the performance of artificial neural networks in predicting the intellectual capital efficiency of companies listed in Tehran stock exchange (Case Study: Automotive and Parts Manufacturing Companies), Journal of Financial Engineering and Securities Management, 16.

Zahra D., & Ramezani, M. (2012). The impact of intellectual capital on the financial information quality for listed firms in Tehran stock exchange. 1(2) 35-50.