Archives
Current issue
About
About us
Aims and Scope
Abstracting and Indexing
Editorial Office
Open Access Policy
Publication Ethics
Journal History
Publisher
Follow us: Twitter
Contact
For Authors
Editorial Policy
Peer Review Policy
Manuscript Preparation Guidelines
Copyright & Licencing
Publication Fees
Fee Waiver Policy for Doctoral Students
EJMSTE Language Editing Service
More
Statistics
Special Issues
Special Issue Announcements
Published Special Issues
RESEARCH PAPER
Identifying the Variables of Intellectual Capital and Its Dimensions with the Approach of Structural Equations in the Educational Technology of Iran
1
Faculty of Industrial Engineering and Management Systems, Amirkabir University of Technology, Tehran, IRAN
Online publication date: 2018-02-04
Publication date: 2018-02-04
EURASIA J. Math., Sci Tech. Ed 2018;14(5):1663-1682
KEYWORDS
intellectual capitalconfirmatory factor analysishuman capitalstructural capitalrelational capitaleducational technology
ABSTRACT
With the growth of the knowledge economy, organizations have found that the value of an organization is not just the financial capital of an organization but also its intellectual capital. Since intellectual capital is an intangible asset, identification of its indicators and its variables from the financial and cost perspective has become a challenge for managers. This has increased the importance of intellectual capital as research and economic categories. Due to the role of intellectual capital spending in the value added of organizations, this topic is the subject of new research. The purpose of this study is to identify intellectual capital variables based on cost indices in the Iranian educational technology. Therefore, firstly, cost indicators that are effective are found, then a questionnaire based on the Likert scale is developed. Exploratory factor analysis has been used to extract factors. After performing the factor analysis, the indicators are classified into nine categories. According to the extracted factors, 9 factors are classified into 3 groups. Confirmatory factor analysis has been used to confirm this categorization. For this purpose, all the statistical indices introduced by the experts in this field have been presented to confirm the model. The results of this research show that human capital dimension includes 4 factors, structural capital dimension includes 3 factors, and dimension of relational capital includes 2 factors in intellectual capital of Iranian educational technology.
REFERENCES (28)
1.
Afrazeh, A. (2005). Knowledge management (concepts, models, measurement and implementation). Tehran, Iran: Amirkabir University of Technology Publication Center.
2.
Asonitis, S., & Kostagiolas, P. A. (2010). An analytic hierarchy approach for intellectual capital: Evidence for the Greek central public libraries. Library Management, 31(3), 145-161.
3.
Baker, R. J. (2008). Mind Over Matter: why intellectual capital is the chief source of wealth. New Jersey, USA: John Wiley & Sons Publication.
4.
Bartlett, M. S. (1954). A note on the multiplying factors for various χ 2 approximations. Journal of the Royal Statistical Society, Series B(Methodological), 296-298.
5.
Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36(2), 63-76.
6.
Bontis, N. (2003). Intellectual capital disclosure in Canadian corporations. Journal of Human Resource Costing & Accounting, 7(1), 9-20.
7.
Bozbura, F. T., Beskese, A., & Kahraman, C. (2007). Prioritization of human capital measurement indicators using fuzzy AHP. Expert Systems with Applications, 32(4), 1100-1112.
9.
Bueno, E., Arrién, M., & Rodríguez, O. (2003). Model for the measurement and management of Intellectual Capital: Intellectus Model. Intellectus Documents, 5(2), 181-192.
10.
Chen, J., Zhu, Z., & Yuan Xie, H. (2004). Measuring intellectual capital: a new model and empirical study. Journal of Intellectual capital, 5(1), 195-212.
11.
Cohen, S., & Kaimenakis, N. (2007). Intellectual capital and corporate performance in knowledge-intensive SMEs. The Learning Organization, 14(3), 241-262.
12.
Curado, C., Henriques, L., & Bontis, N. (2011). Intellectual capital disclosure payback. Man. Dec., 49(7), 1080-1098.
13.
Edvinsson, L., & Malone, M. S. (1997). Intellectual capital: realizing your company’s true value by finding its hidden brainpower. New York, USA: Harper Business Publication.
14.
F-Jardón, C. M., & Susana Martos, M. (2009). Intellectual capital and performance in wood industries of Argentina. Journal of Intellectual capital, 10(4), 600-616.
15.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
16.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). NY, USA: Sage Publications.
17.
Hofmann, J., Schneider, S., & Walter, N. (2005). Value intangibles. Current Issues. Deutsche Bank Research. Frankfurt am Main. https://www.dbresearch.com/PRO....
18.
Jardon, C. M., & Susana Martos, M. (2012). Intellectual capital as competitive advantage in emerging clusters in Latin America. Journal of Intellectual capital, 13(4), 462-481.
19.
Kaiser, H. F. (1974). An index of factorial simplicity. Psychometrika, 39(1), 31-36.
20.
Kaplan, R. S., & Norton, D. P. (1993). Implementing the balanced scorecard at FMC corporation: An interview with Larry D. Brady. Harvard Business Review, 71(5), 143-147.
21.
Kim, D.-Y., & Kumar, V. (2009). A framework for prioritization of intellectual capital indicators in R&D. Journal of Intellectual capital, 10(2), 277-293.
22.
Viedma Marti, J. M. (2001). ICBS–intellectual capital benchmarking system. Jour. of intellectual capital, 2(2), 148-165.
23.
Mayo, A. (2001). Human Value of the Enterprise. London: Nicholas Brealey Publishing.
24.
Moon, Y. J., & Kym, H. G. (2006). A model for the value of intellectual capital. Canadian Journal of Administrative Sciences. Revue Canadienne des Sciences de l’Administration, 23(3), 253-269.
25.
Roos, G., & Roos, J. (1997). Measuring your company’s intellectual performance. Long range planning, 30(3), 413-426.
26.
Stam, C., & Andriessen, D. (2009). Intellectual Capital of the European Union 2008: Measuring the Lisbon Strategy for Growth and Jobs. Electronic Journal of Knowledge Management, 7(4), 489-500.
27.
Sveiby, K. E. (1997). The new organizational wealth: Managing & measuring knowledge-based assets. Oakland, USA: Berrett-Koehler Publishers.
28.
Wang, W.-Y., & Chang, C. (2005). Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan. Journal of Intellectual capital, 6(2), 222-236.
Share
RELATED ARTICLE
| eISSN: | 1305-8223 |
| ISSN: | 1305-8215 |
We process personal data collected when visiting the website. The function of obtaining information about users and their behavior is carried out by voluntarily entered information in forms and saving cookies in end devices. Data, including cookies, are used to provide services, improve the user experience and to analyze the traffic in accordance with the Privacy policy. Data are also collected and processed by Google Analytics tool (more).
You can change cookies settings in your browser. Restricted use of cookies in the browser configuration may affect some functionalities of the website.
You can change cookies settings in your browser. Restricted use of cookies in the browser configuration may affect some functionalities of the website.
