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In reality, symmetric relations cannot informatively explain the causal complexity due to non-100% linear observable relationships. However, asymmetric relations are seldom discussed in crowdfunding fundraising. Based on the signaling theory and start-up quality, this article uses symmetric (logistics regression and negative binomial regression) and asymmetric analyses (fuzzy-set qualitative comparative) to explain the causal complexity of intellectual, human, and social capital signals in technology project fundraising. This article tests data collected from 516 technology projects in reward-based crowdfunding in China. As a result, symmetric analysis partly supports hypotheses from symmetric relations. However, asymmetric analysis indicates that uncorrelated capital signals in the symmetric analysis are active conditions in configurations to funding success and performance. Furthermore, asymmetric analysis supports that social capital signals are more important than intellectual capital signals and human capital signals. Non-third-party authorized signals are more important than third-party authorized signals in fundraising. Social connection between investors and start-ups is also the necessary social capital signal for funding success. These findings highlight the importance of joint effects of capital signals on crowdfunding fundraising, thus enriching the understanding of start-up quality and signals, third-party endorsement, unprofessional investors, and the high-noise environment of crowdfunding.

PurposeThis study investigates the capital structure determinants of the Middle East tourism sector by examining intellectual capital (IC) efficiency and institutional governance along with firm-specific and macroeconomic variables. This research also identifies the determinants of capital structure for tourism companies in the Gulf Cooperation Council (GCC) and non-GCC countries.Design/methodology/approachData were collected from 45 listed tourism companies of nine Middle Eastern countries over five years from 2014 to 2018. The data were analysed using ordinary least squares (OLS) regression and checked for robustness using the generalised methods of moment (GMM) estimation.FindingsOverall, the results indicate that tourism companies rely more on short-term debt (STD) than long-term debt (LTD), thus decreasing liquidity and increasing financial risk. Furthermore, tourism companies in non-GCC countries have higher IC efficiency compared to those in GCC countries. The aggregate institutional index is much higher for GCC countries compared to non-GCC countries. The OLS estimations suggest IC efficiency and institutional governance index provide inconclusive evidence as a determinant of capital structure proxy. High capital employed efficiency (CEE) is associated with more leverage for tourism firms. Theoretically, the results support pecking order and trade-off theories due to the relationships between firm-specific indicators and debt.Originality/valueThis study closes the gap in the capital structure debate by providing valuable insights into IC efficiency and institutional governance. These two factors serve as capital structure determinants in the Middle East and the GCC and non-GCC regions.

This paper aims to investigate the trend of human resource disclosure (HRD) quality based on publicly disclosed annual reports of 235 Malaysian listed companies. The data was collected through content analysis method using HRD index. The results reveal that there is an increasing trend of HRD quality from 2010 to 2014. However the significant increase is only between 2012 and 2013. This study provides empirical support for Institutional theory’s coercive isomorphism, through its findings on quality of HRD. This is because, the related disclosure regulations and the Malaysian government policy through Malaysia Plan may have significantly influenced firms to increase HRD quality in their annual reports.

This article is to analyze the impact of intellectual capital and triple bottom line toward the dependent variable, using governance as moderating variable in order to strengthen the impact or otherwise. Current research regarding to this topic has grown broadly. Nevertheless, just a few researchers imply the whole component of the Good Corporate Governance as their moderating variable. This research utilizes the entire component (TARIF) in conjunction with the intellectual capital index, three bottom line indexes with ROA and number of awards, all these disclosures are essentials for this research. Gathering all the companies who publishes their sustainability report on their company website showed that there are limited resources to analyze. The results of this research demonstrated that triple bottom line does not impact both dependent variables; meanwhile intellectual capital has an impact to the non-financial performance. Governance showed that this variable has no role as a moderating variable to the effect of both dependent variables. The implication of this research is the companies should focus on intellectual capital to promote company’s performance and longevity.

PurposeThe present study aims to examine the moderating effect of burnout between intellectual capital and innovative work behaviour of professional nurses.Design/methodology/approachMixed-method approach was followed that involves conducting both quantitative surveys and qualitative semi-structured interviews. Quantitative data was collected from 844 staff nurses. Interviews were conducted with a total of 20 participants including director of nursing, chief nursing officer, general manager operation, professor cum principal, doctors, nurse educators, ward in charges and staff nurses working with multi, super speciality private and charitable trust hospitals in Mumbai (India).FindingsIntellectual capital and burnout (intellectual capital*burnout) interaction increased the proportion of innovative work behaviour from 0.09 to 0.15, an increase of 66.67%. The results also reveal a significant and negative (−0.09) moderating effect of burnout between intellectual capital and innovative work behaviour of nurses. Qualitative findings also could confirm and support that human, structural and relational capital help nurses to be innovative. However, whenever nurses feel a loss of energy, enthusiasm, motivation and exhaustion, they tend to become less innovative and continue only with the routine works.Research limitations/implicationsThis study provides a new implication for multi, super speciality private and charitable trust hospitals management to relook at and reduce the level of burnout to mitigate its adverse effect.Originality/valueTo the best of the authors’ knowledge, this is the first study and findings related to professional nurses working in multi, super speciality private and charitable trust hospitals in India.

Research aims: This study examines the effect of corporate governance mechanisms, such as board size, CEO duality, number of the audit committee, board gender, and family ownership, on intellectual capital disclosures.Design/Methodology/Approach: The sample study was high intellectual capital (IC)-intensive companies listed on the Indonesia Stock Exchange and Malaysia Stock during 2017-2018.Research findings: For Indonesia, the results revealed that the number of the audit committee and board size had a positive and significant effect on intellectual capital disclosures. Meanwhile, in Malaysia, the results showed that audit committees had a positive and significant effect on intellectual capital disclosures.Theoretical contribution/Originality: This study adds literature on the effect of corporate governance mechanisms on intellectual capital disclosure of high IC-intensive companies in the development of the country context.

To manage research activities, it is necessary to develop up-to-date tools that allow to quickly and efficiently assess the effectiveness of the scientific space functioning. Contradictions between the new industry of scientific communication and traditional forms of preserving and multiplying intellectual capital have become more acute, new points of interaction between the institutional structures of science (scientific schools, “invisible colleges”, expert and experimental (real and virtual) laboratories, etc.) have appeared. The concepts of the cultural codes of representation and translation of the subjects (individual and collective) of scientific communication have changed, and there is a need to update the requirements for the culture of their identification and positioning in the age of digital technologies. A scientific school is a multi-purpose collective that simultaneously implements the functions of production, dissemination, protection of scientific knowledge and reproduction of scientists. The cultural traditions of its functioning, as well as the cultural norms of institutionalization, are being transformed.On the material of bibliographic description of the genesis and development of the cultural studies school of the Southern Urals (centered in the Chelyabinsk State Institute of Culture), the article shows opportunities for scientometric and informational analyses. The author offers to discuss and use two bibliographic publications (the catalog of the scientific school and the bibliographic navigator, which include information about research topics, successful scholars, scientific leaders, postgraduate students and applicants, opponents, leading organizations of the communicative field of cultural studies of the Southern Urals), as well as cultural researchers’ landmark publications, innovatively identified by the method of introspection. The publications are reviewed as tools in the system of cultural studies of the scientific school positioning.The article draws conclusions based on the study and comparison of the configurations of connections between persons (academic advisor, postgraduate student, opponent), leading organizations and scientific leaders and their geolocation, subject headings: “applicant — academic advisor — opponent”, “subject heading/topic — leading organization — opponent, specialty number”, etc. These connections are individual for the related concepts: “management — coordination”, “interpretation of a communicative challenge — adequacy of a communicative response”, “practical meaning — purpose of communication”. These areas of analysis of the scientific school functioning provide a vision of the scientific interaction communicative fields’ intersection, the increment and examination of scientific knowledge, the basis for making managerial decisions to organize science.

In today's creative economy, ideas and intellectual capital have replaced natural resources, and human creativity is the ultimate source of economic growth. Creative Capital selects specific cities and regions for work and living, known as creative cities; Cities that have the greatest capacity to attract, retain and nurture creative capital. This research aims to assess where Teheran stands both internationally and nationally among the most creative cities, known for their capacity to attract, retain and nurture creative economy, ideas and intellectual capital. First, a creative city framework is developed based on a review of 11 existing creative city indices. Second, based on their frequency of use, relevance and data availability 40 indicators were identified and computed. Using the VIKOR Method, an effective multi-criteria decision-making approach for diverging indicators, a national and international benchmarking analysis is performed on Teheran and selected cities. Results from the national benchmarking suggest that Teheran generally outperform the other Iran metropolis in 16 indicators. However, results from the international benchmarking show mix findings, where Teheran is well ranked in the human capital factor, and needs improvement in other factors including territorial assets, tolerance and resilience, and R&D and technology. Policy implications are discussed in the conclusion.

The scientific-technical development of the world society is based on quickly developing information and communication equipment and technologies. The knowledge about the education society and its characteristics in the international context and the knowledge on the intellectual capital enable international comparison of the selected states of the world. The knowledge on the relation between intellectual capital and the costs to reproduce it also enables comparison between the individual states mutually and makes it possible to ponder the relation between the quality of education and the basic economic indicators, e.g., gross domestic product. The overview of selected statistic indicators describing the size of the intellectual capital and systemization of knowledge on intellectual capital from the point of view of the society as well as individual and the proposition of the opportunities to measure intellectual capital enable a more detailed focus on the intellectual capital topic and its importance for the world society and economy. The research results can be used as an argument for increasing expenditure on education in national economies.

This publication highlights the most important issues of the enterprise quality management system. The influence of the product quality management system on its competitiveness was analyzed. The development of the prod-uct quality management system was studied, as well as the principles of formation and functioning of quality systems that affect the competitiveness of the enterprise were substantiated.It is proved that competitiveness strengthening is extremely important in the system of large-scale globalization because business leaders are not always able to adapt quickly to modern changing conditions of the business environment, which poses a great threat to further effective op-eration of the enterprise. To do this, modern concepts of quality management, the basic principles of the quality man-agement system, as well as external and internal factors that affect product quality were analyzed. It is substantiated that the primary task facing the company's management is to develop measures for the implementation of a certified quality system. This will ensure a higher level of trust among consumers and partners compared to other companies, thereby strengthening its competitive position in the market. It also shows what advantages this implementation pro-vides to domestic enterprises in practice. The main directions of improving product quality management at enterprises through the implementation of a quality management system that meets ISO standards and the use of integrated quality management systems in the practice of domestic enterprises were proposed. This in turn will strengthen the competitive advantages of the enterprise through the application of systemic and process approaches to enterprise management, attracting investment in intellectual capital, provide the companies with a better market position, and thus contribute to the development of regions where such companies are located.

هدفت الدراسة الى بحث العلاقة بین رأس المال الفکری والتمیز المؤسسى بوزارة السیاحة إدارة السیاحة العلاجیة، واستکشاف علاقة راس المال الفکرى من حیث مکون راس المال التنظیمی ومکون الابتکار والابداع بالتمیز المؤسسى، وهدفت الدراسة الى الإجابة على تساؤل یتعلق بما علاقة راس المال الفکرى بالتمیز المؤسسى فی إدارة السیاحة العلاجیة بوزارة السیاحة المصریة؟ وضعت الباحثة ثلاث فرضیات هی: لا توجد علاقة ذات دلالة إحصائیة بین راس المال الفکرى من حیث مکون راس المال البشرى والتمیز المؤسسى فی إدارة السیاحة العلاجیة بوزارة السیاحة المصریة، لا توجد علاقة ذات دلالة إحصائیة بین راس المال الفکرى من حیث مکون راس المال التنظیمی والتمیز المؤسسى فی إدارة السیاحة العلاجیة بوزارة السیاحة المصریة، لا توجد علاقة ذات دلالة إحصائیة بین راس المال الفکرى من حیث مکون الابتکار والابداع والتمیز المؤسسى فی إدارة السیاحة العلاجیة بوزارة السیاحة المصریة. تبین من النتائج وجود علاقة ارتباطیة وتأثیریة من جانب راس المال الفکرى من حیث المکون التنظیمى والابتکاری کما اتضح من الدراسة ان واقع راس المال بمکوناته المتعلقة بالعناصر التنظیمیة والعناصر الابتکاریة یسهم فی اکتمال المنظومة المؤسسیة التی توفر ابعاد وبیئة مناسبة لتحقیق التمیز بإدارة السیاحة العلاجیة، واتضح جوهریة العلاقات الإحصائیة للفرضیات البحثیة الثلاثة وصحة تاثیر راس المال التنظیمى وراس المال البشرى وراس المال الفکرى على الأداء المؤسسى المتمیز فی إدارة السیاحة العلاجیة. اوصت الدراسة برسم خطة للموارد البشریة وممارستها من منطلق أسس راس المال الفکرى التنظیمى والابتکاری، ان تقوم إدارة السیاحة العلاجیة فی وزارة السیاحة بتطبیق نظام تکریم مادی ومعنوی للأفراد الذین یسهمون بأدائهم الوظیفی بأفکار تضیف قیمة ملموسة للأنشطة وتعزز من العائد على إدارة السیاحة العلاجیة، تطویر الهیکل التنظیمى لإدارة السیاحة العلاجیة وفق معاییر راس المال الفکرى من حیث توفیر بیئة للابتکار والابداع، من خلال تعدیل تصمیم الهیکل والاختصاصات الهیکلیة، ان یعاد النظر فی بطاقات الوصف الوظیفى وتطویرها بحیث تسهم فی وضع معاییر للأداء والمهام المنوط بها لهم بشکل منسجم مع معاییر راس المال الفکری التنظیمی والابتکاری، وضع مقاییس للتمیز المؤسسی بإدارة السیاحة العلاجیة من منطلق مواصفات راس المال الفکرى والتنظیمی والابتکاری. The study aimed to examine the relationship between intellectual capital and institutional excellence in the Ministry of Tourism, Department of Therapeutic Tourism, and explore the relationship of intellectual capital in terms of organizational capital component and innovation and creativity component of institutional excellence. Medical tourism in the Egyptian Ministry of Tourism? The researcher developed three hypotheses: There is no statistically significant relationship between the intellectual capital in terms of human capital component and institutional excellence in the Department of Medical Tourism in the Egyptian Ministry of Tourism, There is no statistically significant relationship between intellectual capital in terms of organizational capital component and institutional excellence in the Department of Medical Tourism in the Egyptian Ministry of Tourism, There is no statistically significant relationship between the intellectual capital in terms of the component of innovation, creativity and institutional excellence in the management of medical tourism in the Egyptian Ministry of Tourism. The results show that there is a correlation and influence on the part of the intellectual capital in terms of the organizational and innovative component. The study also revealed that the reality of capital with its components related to the organizational and innovative elements contributes to the completion of the institutional system that provides appropriate dimensions and environment to achieve excellence in the management of medical tourism. The statistical relations of the three research hypotheses and the impact of organizational capital, human capital and intellectual capital on the distinguished institutional performance in the management of medical tourism were demonstrated. The study recommended drawing up a plan for human resources and practicing it from the basis of organizational and innovative intellectual capital, The Medical Tourism Administration in the Ministry of Tourism should implement a system of material and moral recognition for individuals who contribute their performance to ideas that add tangible value to activities and enhance the return on medical tourism management, Develop the organizational structure of the management of medical tourism in accordance with the standards of intellectual capital in terms of providing an environment for innovation and creativity.

This study was conducted to seek the consistency of the results of previous studies on the influence of Intellectual Capital, with the mediation of financial performance, on the value of banking firms. The quantitative research method used the PLS-SEM analysis technique by using the Smart PLS 3 application. The research subjects were 45 banks listed on the IDX for the period 2015-2019. The sampling technique used was purposive sampling. The results showed the consistency of the financial performance of banking companies with ROE and ROA indicators as mediating variables between Intellectual Capital as the dependent variable on the value of conventional banking companies using PER indicator as an independent variable. The type of mediation formed in the PLS-SEM equation model is partial mediation.

PurposeThe importance of innovation has drastically increased across diverse academic and industrial fields. Innovation has been considered an outcome of intellectual capital management. The role of innovative literacy in intellectual capital management needs to be understood. Employees at all levels of the organisation carry out managerial and/or technical innovation activities by integrating their knowledge (with other members, including researchers and developers) and innovative attitude in line with the organisational goals. This study focuses on the methodological approaches to intellectual capital components at a conceptual level, based on the framework of innovative literacy, which is not prominent in the literature.Design/methodology/approachA meta-synthesis analysis was conducted, examining published articles from 1990 to 2016 based on selected keywords. The meta-synthesis analysis explored the concept of innovation literacy by revealing some of the relationships involved in intellectual capital performance.FindingsThe findings point to gaps and methodological weaknesses in innovative literacy research and provide insights for future research.Research limitations/implicationsWhile the findings of this study are useful, there are some limitations and recommendations for future research: One limitation of this study arises from the selection of the articles used in meta-synthesis analyses; these were published during the period 1990–2016. An expansion of the article selection to include articles published before 1990 can be useful to better understand the vision on innovation and intellectual capital. This research fills a conceptual gap in the literature. However, since this concept is evaluated using the human, customer and structural components of intellectual capital, researchers in the future can evaluate this concept with other components of intellectual capital. Finally, this research does not present a hypothesis on the relationship between innovative literacy and intellectual capital.Originality/valueThis study provides a novel conceptual view of integrating theories for ensuring sustainability of intellectual management and innovative literacy by synthesising findings from academic studies.

State-owned sharia commercial banks are the highest assets of Islamic banking in Indonesia. As a financial institution operating in a country that operates a dual banking system, it is required to compete with conventional banking. Facing fairly fierce competition, Islamic banking is required to manage all its capital to generate profitability. Both non-physical capital, intellectual capital (intellectual capital), knowledge, and physical capital to operate the company, namely working capital. The purpose of this study was to see the effect of intellectual capital and working capital on the projected profitability of Return on Assets (ROA). The research used descriptive statistical method with analysis tools in panel data regression which was processed using Eviews 10 software. Techniques and data used the method of documentation and literature study and sampling with the purposive sampling method so that the number of samples in this study was 72 samples of State-owned Sharia Commercial Banks with quarterly data for the 2015-2020 period. The results obtained indicate that simultaneously the independent variables, namely Intellectual Capital (X1) and Working Capital (X2), have a significant effect on Return On Assets (ROA). The second independent variable can explain the dependent variable by 54.2%, and the remaining 45.8% is another variable that is not included in the model. The study results partially show that Intellectual Capital (X1) has a positive and significant effect on Return On Assets (ROA). However, the Working Capital variable (X2) does not affect the Return on Assets (ROA) of BUMN Commercial Sharia Banks in 2015-2020.

PurposeRecent socioeconomic events, not least the Covid-19 pandemic, have led farms to rethink their traditional production methods. Innovation, new technologies and the establishment of relationships could be crucial for farms to remain competitive and sustainable over time. These factors can be assumed as structural and relational capital, two of intellectual capital's components. In this stream, the aim of this paper is to analyze how structural and relational capital could contribute to farm's sustainability in terms of competitiveness during its normal life cycle and in terms of resilience during an uncertain period, such as the coronavirus emergency.Design/methodology/approachThe paper is supported by the qualitative methodology of a single case study. To reach the declared goal, the paper applies the C.A.O.S. (Characteristics, Ambience, Organizations, Start-up) model, an interpretative model for analyzing the small and medium enterprise dimension. In this way, the main aspects that allowed the farm to be competitive and to react at the emergency period were described.FindingsThe findings show that innovation technology involved the farm's internal processes, improving execution, control and feedback phases. Thanks to the two main introduced innovations, the farm reduced staffing costs and minimized cultivation risk related to climatic factors. These innovations are the main factors allowing the farm to increase its efficiency. Moreover, the proactive and reactive roles of the structural and relational capital to face the emergency period are confirmed.Originality/valueThe paper contributes to the literature in several ways. Regarding innovation literature, the paper shows how technology helps farms to improve their performance and their global competitiveness. Insight into structural and relational capital enhances the knowledge of intangible assets, such as intellectual capital. In the light of the Covid-19 emergency, the work demonstrates how the main resilience factors (proactive, i.e. structural capital, and reactive, i.e. relational capital) ensure the farm's survival.

Research aims : This study aims to examine and analyze the differences in intellectual capital disclosure between Indonesian state universities. Design/Methodology/Approach : The data comprises all state universities listed in 4ICU (4 International Colleges University) in 2020. To analyze the data, the researchers used content analysis and the independent sample t-test. This study used three indicators (location, number of applicants, and number of study programs) to analyze the differences in intellectual capital disclosure between state universities in Indonesia. Research findings : The study results show scope variation in intellectual capital disclosure based on location and number of applicants. However, based on the number of study programs, no variation was found. Theoretical contribution/Originality : The scope variation in intellectual capital disclosure between Indonesian state universities, especially regarding the indicators such as study programs and locations, is a rare topic of study. It is compelling and requires further study. Practitioner/Policy implication : This study is potentially relevant to academicians, researchers, and stakeholders. By analyzing the scope variation in intellectual capital disclosure between Indonesian state universities using three indicators, this study provides insight on the importance of delivering information about universities to the public to improve credibility and attract more applicants.

The purpose of this study is to investigate empirically the relation between the company’s intellectual capital efficiency and company’s market valuation with company’s financial performance as intervening variables. This study using data from the Indonesia listed service companies. The samples of this study was 109 companies. Pulic’s Value Added Intellectual Coefficient (VAICTM) used as the efficiency measure of company’s intellectual capital. The authors construct regression models to examine the relationship between company’s intellectual capital efficiency and company’s market valuation and explore the relation with company’s financial performance as intervening variables. The results support the hypothesis that company’s intellectual capital has an affect on company’s market valuation. In addition, the authors found that company’s financial performance has a role as full mediator on the relation between the company’s intellectual capital efficiency and company’s market valuation. This study results can be used as a reference for companies’ management to improve their efficiency of the intellectual capital so the company's financial performance and value can be improved.

Research on individual intellectual capital (IIC) focuses on how employees utilize 3 dimensions—individual human capital (IHC), individual structural capital (ISC), and individual relational capital (IRC)—to stimulate employee creativity (including, radical and incremental creativity) independently or additively. However, this variable-centered perspective ignores the possibility that there are employees who may differ in their combined use of IHC, ISC, and IRC, leading to not get a clearer picture of how radical and incremental creativity is actually affected by their subpopulations. To address this issue, we conducted 2 studies that examined IHC, ISC, and IRC from a person-centered perspective. Using latent profile analysis, we identified 4 IIC profiles—excellence, self-absorption, social interaction, and general—and found that these profiles were differentially predicted radical and incremental creativity. Our results reveal new insights into the nature of IIC and how different employees falling into these profiles can be best managed to accomplish different forms of creativity.

PurposeBased on experiential learning theory (ELT), this study explores the cross-level effect of team reflexivity on employee innovative behavior. The authors especially focus on the mediating effect of individual intellectual capital (IIC) and the moderating effect of empowering leadership on the relationship between the two constructs.Design/methodology/approachThis study collects data from 76 work units, which include 362 employees and their direct supervisors. A cross-level moderated mediation model was tested by using multilevel path analysis.FindingsThe results show that team reflexivity significantly contributes to employee innovative behavior. IIC mediates the above relationship. Empowering leadership not only positively moderates the relationship between team reflexivity and IIC but also reinforces the linkage of team reflexivity → IIC → employee innovative behavior.Practical implicationsThe study suggests that organizations should invest more in promoting team reflexivity and empowering leadership in the workplace. Furthermore, managers should make members aware of the importance of IIC for employee innovative behavior. They need to make efforts to enhance IIC via internal communication channels or open discussions, which facilitate IIC and employee innovative behavior.Originality/valueThis research tests the relationship between team reflexivity and employee innovative behavior and identifies IIC as a key mediator that links team reflexivity to employee innovative behavior. It also highlights the moderating role of empowering leadership in the process.

This study studied to analyze the factors that influence the ROA at the UUS Bank BTN seen from internal factors as well as from external banks. Related to internal bank factors, namely Non Performing Financing (NPF), and Intellectual Capital, and bank external factors which contain Inflation, and Bank Indonesia Interest Rates. The research period from 2006 to 2017. The data used was obtained from the Annual Publication Financial Report with data collection techniques by means of coordination, so that the research data sample was 12. Data analysis techniques used were multiple linear regression. The results of the study show that all variables, namely NPF, Intellectual Capital, Inflation, and Interest Rate of Bank Indonesia affect ROA simultaneously. Partial inflation, and Bank Indonesia interest rates do not affect the temporary ROA of NPF, and intellectual capital influences ROA significantly. From independent independent variables that oppose the submission of opinions on the ROA owned by NPF which has the greatest influence with a coefficient of -0,353338%. Next Intellectual Capital with a coefficient of 0,107804%.

The value of the company has an important role in describing the level of public trust in a company. The purpose of this literature review is to determine the factors that affect the value of BUMN companies and how to solve them. A systematic study was carried out using a Systematic Literature Review approach in journals published from 2016 to 2020 which concluded that the value of BUMN companies in Indonesia was still low in their management capabilities. The causes of the low value of BUMN companies include 1) BUMN companies that do not pay attention to the components of intellectual capital they have, 2) excessive debt 3) Weak implementation of GCG 4) the occurrence of deviations by BUMN directors and 5) exposure and other risks. The solution to overcome this problem is that state-owned companies must create a competitive advantage so that market perceptions will increase and the company can survive in a dynamic business environment. How: 1) By utilizing all potential resources, namely human capital, physical capital, and structural capital to generate added value. 2) managing as efficiently and effectively as possible in order to generate profits as expected by investors and 3) making specific GCG practice guidelines for SOEs and 4) implementing debt policies, hedging and risk management such as financial risks, market risks and business risks . That way the company is not burdened by the weakening of the rupiah exchange rate against debt risk and is able to manage foreign currency assets. Keywords: Systematic Literature Review; Value of BUMN Companies

This paper aims to describe the conceptual model of informal business development applied to “Tibo-Tibo” fisherwomen in North Minahasa Regency. Data and information were obtained by observation and structured interviews to “Tibo-Tibo” fisherwomen, business partners and village governments. The data was analyzed qualitatively by using Miles Huberman perspective, through stages: data reduction, data presentation, conclusion drawing and verification. After going through the validity of experts, this paper produced a conceptual model of informal business development based on intellectual capital namely human capital, social capital and organizational capital. This paper recommends that through the intellectual capital approach "Tibo-Tibo" fisher women's business can be improved through empowerment. Empowerment in the form of human capital will increase the added value products with the availability of a variety of products for frozen food businesses and products for culinary businesses. Empowerment in the form of social capital will strengthen the values of relationships with business partners, trust to customers and employees and strengthen the work culture "mapalus" (local wisdom for the community) such as cooperation and helping each other. Empowerment in the form of organizational will strengthening the management and organizational professionalism as well as the acknowledgment of business license and product brands by consumers.

El objetivo de este trabajo, en el marco del estudio del capital intelectual universitario, fue poner a prueba una herramienta destinada a analizar el programa formativo ofrecido por la Facultad de Ciencias Económicas de la Universidad Nacional del Centro de la Provincia de Buenos Aires (UNICEN), el proceso de inserción laboral y el impacto de la formación académica en relación con las experiencias laborales vividas por los graduados de la carrera de Licenciatura en Administración. Para ello se realizó una encuesta online a los graduados en el período 2008-2017, se diseñaron las fichas metodológicas de los indicadores seleccionados y se efectuaron las mediciones. Del análisis de la información se observó una valoración favorable respecto de la formación recibida en el grado, considerándose mayoritariamente satisfechos con su ocupación actual y con un cumplimiento razonable de sus expectativas de desarrollo profesional.

Aims: This study aims to examine the effect of intellectual capital and debt policy on bankruptcy predictions and its implications for firm value. Study design: The design used in this research is causal research. Causal research aims to determine the effect or also the relationship between two or more variables. Place and duration of study: The population of this study consist of mining companies on the Indonesia Stock Exchange, with the observation year 2015-2019. The sampling technique used in this study is the purposive sampling method. After the sampling criteria were carried out, 13 companies met the sampling criteria, so the total number of observation was 52. Methodology: The analytical method used is path analysis, which is an extension of multiple linear analysis using SPSS 22 analysis tools. Results: The results showed that simultaneously the intellectual capital and debt policy had an influence on the prediction of bankruptcy and firm value, but partially the debt policy had a direct influence both on bankruptcy predictions and on firm value. The results of this study also prove that bankruptcy prediction indirectly provides a relationship between intellectual capital and firm value, However, debt policy will have a greater relationship if it is directly related to the value of the company without going through bankruptcy predictions, because when debt increases it lowers the zscore, which means the company is in an unhealthy condition so that it can reduce the value of the company.

PurposeThe term “social innovation” refers to interorganizational activity ostensibly designed to address environmental issues. Green intellectual capital (IC) has been considered to be a vitally important mechanism for companies to move towards green production. By adopting the Intellectual capital-based view (ICV) as the underpinning theory, this study aims to investigate the green intellectual capital and social innovation tie-up.Design/methodology/approachA quantitative research approach was adopted in this study. The mail survey was used to collect data from managers of 509 manufacturing units operating in J&K, India. The study model was tested using structural equation modeling (SEM).FindingsBased on the SEM results, the key factors that significantly influence social innovation were green human capital and green structural capital. The results also posited that green relational capital was not significantly related to social innovation.Originality/valueAs revealed by the existing literature, no similar work has been done yet. Therefore, this study's originality lies in its exploration of green intellectual capital (IC) and social innovation interplay in an environmentally sensitive sector, manufacturing. Besides, this study offers insights to academics and practitioners in the manufacturing sector, especially in emerging economies.

This study aims to show that there is a positive relationship between Islamic intellectual capital, corporate governance, disclosure of corporate social responsibility on the performance of maqashid sharia, and this study wants to show that reputation strengthens this positive relationship. This study's sample consists of 33 annual reports from 11 Islamic banking companies in Indonesia for the 2016-2018 period, chosen using the purposive sampling method. This study was tested by using the Moderated Regression Analysis test. The results of this study indicate that Islamic intellectual capital, corporate governance, disclosure of corporate social responsibility have a negative effect on the performance of Islamic maqashid. The role of reputation can not increase the relationship of Islamic intellectual capital to the performance of maqashid sharia. Reputation also can not increase the relationship of disclosure of corporate social responsibility to the performance of maqashid sharia, but reputation has been proven to improve the relationship of corporate governance to the performance of maqashid sharia. The results of this study are input for the Financial Services Authority (OJK) and Bank Indonesia (BI) as regulators to monitor the performance of Islamic financial institutions in order to protect the public interest as a whole.

PurposeThis research proposes analytical valuation models throughout football players' life cycles based on crowd valuations from social media to produce dynamic sporting human capital disclosures, and therefore, supplying further useful information to capture the intellectual capital (IC) of football clubs.Design/methodology/approachThis work is carried out using an econometric model that includes 658 observations of crowd judgments versus their transfer fees, for the best footballers of the three major European Leagues between 2006 and 2018. To make the model more parsimonious, the set of independent variables that really add value has been found across the stepwise methodology.FindingsThe significant differences between both models are analyzed, integrating previous academic literature based on the existence of negotiation elements in prices, and in the capacity of crowdsourcing to explain assessments of football players, from a dynamic perspective, alongside a new variable: injuries, which has not been explained before.Originality/valueThe broader assessments from crowdsourcing should be integrated in intellectual capital disclosures (ICD), from a critical, novel and dynamic perspective, creating a virtuous cycle between managers and fans, to increase transparency of financial information for stakeholders and society.

PURPOSE: The main goal of the article is to analyze the level of differentiation of awareness and knowledge of managers of small, medium and large enterprises within the scope of the essence and meaning of intellectual capital and the influence of its elements on the sustainable development of enterprises in Poland., DESIGN/METHODOLOGY/APPROACH: The paper exploits a data set of 1067 companies operating in Poland (employing at least 10 employees). In order to test the research hypotheses, the analysis of variations for fuzzy numbers (FANOVA) was implemented., FINDINGS: Although the majority of enterprises in Poland do not implement intellectual capital management strategies, managers are aware of the essence and significance of intellectual capital. The differentiation of the responses of managers based on the size of the enterprise was not statistically significant., PRACTICAL IMPLICATIONS: This paper recommends companies to invest in intellectual capital that according to managers’ assessment has a significant impact on their sustainability., ORIGINALITY/VALUE: This research contributes to enrich the theoretical framework for the Polish context regarding intellectual capital and it allows contrasting the evidence with other studies at national levels., peer-reviewed

The study aims to examine the direct relationship between intellectual capital and competitive advantage. The contribution of this paper is that there is a proxy competitive advantage the study was conducted on 444 manufacturing companies in Indonesia from 2013-2017. The novelty in this study is a research model that makes competitive advantage a dependent variable for intellectual capital and competitive advantage variables using market share proxy. The result of this study is intellectual capital has a positive effect on competitive advantage.

This study investigates the influence of intellectual capital with the dimensions of Human Assets (HC), Structural Capital (SC), and Relationships (RC) on banking performance in the perceptions of customers on Syariah Bank in Pangkalpinang. The choice of method in this research is quantitative with the target of five Sharia banks in Pangkalpinang, namely Bank Syariah Mandiri, BRI Syariah, Bank SumselBabel Syariah, and Bank Muamalat. There were 20 questionnaires distributed in each Sharia bank. The measuring instrument used to calculate the variables is Structure Equation Modeling (SEM). The path coefficient value data processing or path coefficient bootstrapping analysis with the direction of the relationship obtained the human asset variable (HC) results, showing a positive number of 0.361. The structural capital variable (SC) shows a positive number of 0.436, the human asset variable (HC), and the capital variable structural (SC) has a positive effect on banking performance. For the relation variable (RC), the original value showed a positive number of 0.076. The t-statistic value was smaller than the t-value, 0.704

PurposeFirst, this study assesses firms’ efficiency of transforming intellectual capital (IC) components into firm performance. Second, this study examines (1) cubic S-curve relationship between board independence and IC efficiency and (2) how firm size moderates the cubic S-curve relationship.Design/methodology/approachThis study employs a stochastic nonparametric envelopment of data (StoNED) framework to estimate IC efficiency, which is derived from the estimation process of transforming structural, relational and human capitals into accounting- and market-based performance indicators. This study conducts regression analyses on 1,104 firm-year observations of Taiwanese semiconductor firms over the period of 2011–2018.FindingsStoNED results suggest that sample firms' IC efficiency can be relatively improved by approximately 80%. Regression results indicate that a cubic S-curve relationship between board independence and IC efficiency exists, and firm size moderates the nonlinear effects.Practical implicationsOverall, this study highlights the importance of examining the nonlinear effect of board independence on IC efficiency from the perspective of agency theory, and the moderating effect from firm size, which may suggest availability of resources from the resource-based view of the firm.Originality/valueThis study contributes to the literature through the innovative application of an efficiency-based tool for evaluating IC efficiency. The cubic S-curve relationship between board independence and IC efficiency also points to the policy concerning the appropriate number of independent directors on board.

The main objective of this research is to explore further the various factors that can influence the disclosure of intellectual capital. This test uses independent variables auditor reputation, leverage, independent commissioner, and profitability. Service companies listed on the IDX in the 2017-2019 period were used as the population in this test with a total population of 432 companies. The samples were determined by the purposive sampling method which resulted in a final total of 120 samples from 40 companies. Tests were carried out through multiple linear regression analysis techniques and using SPSS version 25 for windows as a data processing medium. Judging from the partial test, the results of this test show that only the leverage and profitability factors affect intellectual capital disclosure, while the independent commissioner and auditor's reputation variables do not affect intellectual capital disclosure. Judging from the simultaneous test, this test shows that the independent variables of auditor reputation, leverage, independent commissioner, and profitability have a simultaneous effect on the dependent variable of intellectual capital disclosure.

The purpose of this study was to identify the practice patterns of disclosure of Intellectual Capital Disclosure by Universities in the Three Southeast Asian Countries, namely Indonesia, Malaysia, and Singapore based on the 4ICU ranking, conducting different tests of ICD practices at the University of the three countries, and providing recommendations on IC management strategies in university. This research is a type of mixed research (quantitative and qualitative). The other research results state that there are no differences in the ICD disclosure pattern between Universities in Indonesia, Malaysia, and Singapore. Recommendations for IC management strategies in higher education can be done with comprehensive intellectual capital management (CICM). The research implication is that universities in Southeast Asia need to carry out IC disclosure because it is a form of management accountability to stakeholders and also for decision making related to universities.

Purpose: This paper analyzes the impact that human capital has on trade credit in Pakistan's chemical sector. Human capital is a component of intellectual capital. Methodology: HC or Human Capital is taken as an independent variable. The dependent variable is trade credit. Trade credit has two types: Trade Credit Used (TCU) and trade credit extended (TCE). Other variables are also used, such as profitability (PROF), short-term bank credit (SBC), financial leverage (LEV). For empirical investigation, balanced panel data is used for the time 2010 to 2019. For obtaining econometric outcomes, we applied the static panel in E-views. Main Findings: The results indicate that short-term bank credit, leverage, and the interaction term of human capital and profitability create a positive impact with the used trade credit and TCE, while the impact of profitability and human credit on trade credit used is negative. Trade credit extended profitability is moderating the relationship of human capital and trade credit. Implications/Applications: This study has great importance for firm managers, policymakers, investors, academicians, and scholars in the selected sector of Pakistan. Novelty/Originality of this study: The study recommends the efficient, effective utilization of human capital and trade credit to gain a comparative advantage.

The article analyzes the key aspects and factors of the socio-economic development of society. On the basis of the studied theoretical approaches, the essence of the concept of «economic development» is specified. The most important components of the new quality of growth are defined. Both the need to and possibility of supplementing the indicator of the country’s success in socio-economic development (HDI), which is annually calculated by UNDP and reflects the relationship between the assessment of longevity in the country, the level of literacy and education of the population and the standard of living, indicators of empowerment, economic freedoms and opportunities, is substantiated. Based on the correlation analysis of indicators of the human development index, on the one hand, and the human development index, taking into account indicators of empowerment, economic freedoms and opportunities, as well as the index of life satisfaction, political and economic freedom, on the other hand, it has been proved that there is a direct strong connection between these indicators. This testifies the direct impact of the extent of life satisfaction, economic independence and political participation on the socio-economic development of society. A comparison of the composition of the resulting clusters with the rating of countries by the level of human development within the traditional HDI showed that there are certain differences. Thus, the largest number of countries with a very high level of human development when applying indicators of empowerment have lost their status. Similar results are observed for many other countries that, according to the HDI rating, taking into account empowerment, found themselves in a lower level of human development in a group of countries. The research showed that none of the countries moved in the ranking to a higher group. The obtained results confirmed the hypothesis that there is a fairly strong relationship between the levels of overall satisfaction with life, democracy and economic freedom and socio-economic development.

Intellectual capital means asset as valuable power source for firms to increase firm performance. One of performance measured is economic value added (EVA). The study aims to find empirical evidence the role intellectual capital and EVA for Firms listed in Indonesia Stock Exchange. Research Method uses quantitative analysis with SPSS 15. Examining data uses linier Regression Analysis that means examining independent variable to dependent variable. The study provided some findings that intellectual capital influence to EVA. Parsial test showed that VACA and VAHU significant influence to EVA, however STVA can not influence significantly to EVA. The beneficial of research such as developing literature between intellectual capital and EVA, for managing intellectual capital and EVA in public firms.Keywords : Intellectual capital, economic value added, Indonesia Stock Exchange

This study aims to analyze the effect of Loan to Deposit Ratio, Inflation, Intellectual Capital and Net Profit Margin on profitability. This research uses this type of research with a quantitative approach by using panel data and processed using e-Views software. The sample used was 29 Conventional Banks listed on the Indonesia Stock Exchange 2014-2018. The results of this study reveal that the Loan to Deposit Ratio, Inflation and Net Profit Margin have a positive effect on profitability. While Intellectual Capital does not have a positive effect on profitability.

PurposeThe study aims to report empirical evidence on the impact of mandatory adoption of International Financial Reporting Standards (IFRS) in India on the voluntary intellectual capital reporting (ICR) and its value relevance. The study also tests the effect of term-weighting schemes used for information retrieval studies in the domain area of ICR.Design/methodology/approachThe study uses computational linguistics tools to measure ICR by Indian firms in the period 2014–2019. The study developed term frequencies for 23 ICR attributes using bag-of-words methodology from the annual reports. The word counts were used to construct two distinct measures of ICR, quantity and quality, deploying different term-weighting schemes, equal weighting and the term frequency-inverted document frequency (TF-IDF) weighting, respectively. A combination of parametric and non-parametric tests has been employed to examine the different hypothesis.FindingsThe quantity of ICR was found to have increased post-IFRS adoption. However, the quality of ICR had fallen significantly, which resulted in the loss of value relevance of ICR. Firms making higher disclosures but of inferior quality experienced suboptimal market returns. Variation in inter-firm ICR has reduced. Size effect and sector effect continue but have attenuated. The study acknowledges the enormous impact of term-weighting schemes, used for information retrieval studies, in the domain area of ICR.Practical implicationsThe study strongly adds to the momentum in favour of a formal ICR standard to improve its quality, restore its value relevance and facilitate more effective decision-making where the valuation of a firm is a critical input. The study presages the firms not to make poor-quality disclosures to avoid suboptimal stock performance.Originality/valueThe study sheds light on the impact of the adoption of post-IFRS on ICR in India. The study establishes the effect of term-weighting schemes, used for linguistic studies, in the domain area of ICR and adds to the literature by explaining one of the critical reasons for the dichotomy in ICR trends.

PurposeThe purpose of this paper is to analyze the relationship between intellectual capital and firm capital structure by exploring whether firm profitability and risk are drivers of this relationship.Design/methodology/approachBased on a comprehensive data set of Italian firms over the 2008–2017 period, this paper examines whether intellectual capital affects firm financial leverage. Moreover, it analyzes whether firm profitability and risk mediate the abovementioned relationship. Financial leverage is measured by the debt/equity ratio. Intellectual capital is measured via the value-added intellectual coefficient approach.FindingsThe findings show that firms with a high level of intellectual capital have lower financial leverage and are more profitable and riskier than firms with a low level of intellectual capital. Furthermore, this study finds that firm profitability and risk mediate the relationship between intellectual capital and financial leverage. Thus, the higher profitability and risk of intellectual capital-intensive firms help explain their lower financial leverage.Research limitations/implicationsThe findings have several implications. From a theoretical standpoint, the paper presents and tests a mediating model of the relationship between intellectual capital and financial leverage and its underlying processes. In terms of the more general managerial implications, the results provide managers with a clear interpretation of the relationship between intellectual capital and financial leverage and point to the need to strengthen the capital structure of intangible-intensive firms.Originality/valueThrough a mediation framework, this study provides empirical evidence on the relationship between intellectual capital and firm financial leverage by exploring the underlying mechanisms behind that relationship, which is a novel approach in the literature.

This study aims to determine the effect of company size, industry type, and the intensity of research and development on intellectual capital disclosure. This research uses secondary data in conducting analysis. The dependent variables are intellectual capital and independent variables, namely company size, industry type, research and development intensity. The population of this research is companies that are included in Kompas100 index on the IDX in 2018. The sample used in this study is 100 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) firm size had an effect on intellectual capital disclosure, 2) the type of industry had no effect on intellectual capital disclosure, 3) the intensity of research and development had no effect on intellectual capital disclosure.

In recently, human resources management measured as the most worth able resource has been the center of approaches, activities and it plays an important role in promoting the objectives and goals of the organization. In fact the financial paradigms do not meet the requirements and expectations of the organization, it has led organizations to seek other paths to achieve competitive advantages. In this study, the growth of intellectual capital and organizational citizenship behavior can be taking new approaches in to account field. Practices for development going beyond the role of recognized expectations needs vital infrastructures. Therefore, empowerment is an important element to plays positive role to describing about social exchange of organizational citizenship behavior. Alternatively, in the economy of knowledge-based, the intellectual capital is the creating knowledge and sharing to enhance enterprise values. The study based on descriptive analysis and it examine the relationship between employee’s empowerment, intellectual capital and organizational citizenship behavior. To the theoretical data collection and to extract initial factors and indicators, library and Internet resources were used and questionnaire was used to gather the data needed to evaluate the assumptions. In this research, random method sampling has been used and Pearson's correlation coefficient was used to analysis data. The findings of study state that a positive and significant relationship occurs between dimensions of employee’s empowerment with growth of Intellectual capital and organizational citizenship behavior. On the other hand, becoming more empowered, employees` growth of intellectual capital has increased and the organization will enjoy more progressive staff

The objective of this study is to provide critical reflections on teachers’ awareness and participation in sourcing and allocating funds for school operations in Malaysia. A survey of 118 teachers was conducted to obtain the teachers’ perspectives on the funding process. The perspectives were used as basis for critical reflections on the funding process in Malaysian schools. A theoretical framework comprising of stakeholder and intellectual capital theories was adopted to interpret the perspectives of the teachers. The survey revealed that only 9.3% (11/118) of the teachers had ample knowledge of the funding process, 32.2% (38 / 118) had very little knowledge and the remaining 58.47% (69) had no knowledge of the process. The survey also show that teachers and school administrators lack understanding of the central government's policies on fund allocation to schools. The majority of the respondents agree that knowledge of sources and application of funds will help teachers to construct instructional planning that would enhance teaching and learning. The teachers believe that improvements at each of the school's preliminary meetings as well as the school budget committee meeting should be presented to encourage teachers to plan their annual lesson plans by incorporating elements of creativity and innovation in their teaching and learning process. The theoretical implication of our study highlights that teachers being one of the key stakeholders contribute to the intellectual capital, which is a key feature financial management and accountability of source and application of school funds. Hence, we argue that developments in teachers’ awareness and participation in the funding process would enhance the core intellectual capital of schools.

Alongside with physical and fi nancial components a signifi cant role in a company’s resource pack belongs to the elements of intellectual capital: employees’ competence, formalized sources of knowledge and relations with the key stakeholders. However, numerous studies reveal that in manufacturing and service companies the elements of intellectual capital are distributed unevenly and the process of investment in those components is organized differently. The article is aimed at developing a theoretical approach according to which such differences appear at the stage of value creation models. These are considered as the fundamental organizational variables determining the essence and structure of the business models implemented. The research is focused on manufacturing product-oriented companies which can maintain several value creation models simultaneously. The novelty of the study lies in using differentiated strategies of investment in intellectual capital through value chains, workshops and networks, which raise the level of management reflection towards the differences in determining the role and priority of certain resources in maintaining a manufacturing company’s competitiveness. The approach suggested is of high practical significance as it contributes to methodological support for managing the set of a manufacturing company’s investment projects on developing human, structure and relation capital.

The article reflects the main problems of the development and formation of human capital and its reassessment in the context of a pandemic COVID-2019. In the context of economic management during the pandemic, the demand for human capital has increased. The most demanded personnel, as time has shown, are the medical workers, as well as the workers who ensure biological safety.The aim of the research is studying the issues of management and development of human capital, both in theoretical and practical aspects. The following tasks were completed: an analysis of the development and formation of human capital was carried out, the relationship between the intellectual capital, the level of education, personal incomes of subjects in a pandemic was analysed. The topic of the article is relevant and new due to the fact that in connection with the ongoing crisis phenomena in the form of a pandemic, an overestimation of human capital took place. The labor market is undergoing global and significant changes due to the emerging force majeure conditions.The study used methods of comparison, logical reasoning, and expert assessments. The article may be of interest to researchers in the field of economics and labor organization, as well as specialists in the field of studying labor markets and economic policy.

Purpose - This research aimed to determine the effect of intellectual capital, good corporate governance (board of commissioners, independent commissioners and managerial ownership) and accounting conservatism on company financial performance (study of companies listed on the Jakarta Islamic Index (JII) in 2017-2019).Method - The population in this research was 42 companies registered in JII 2017-2019. Purposive sampling method was used for sample selection and 16 companies were selected. This research used secondary data with multiple regression model data analysis.Result - The results of this research stated that intellectual capital had a positive and significant effect on the company's financial performance. Good corporate governance as measured by the board of commissioners, independent commissioners and managerial ownership had a negative but insignificant effect on the company's financial performance, and accounting conservatism had a positive but insignificant effect on the company's financial performance.Implication - Companies registered in JII are advised to improve the financial performance of their companies, especially those listed in 2017-2019.Originality - The secondary data sources used in this research were obtained from the official website of the Indonesia Stock Exchange (BEI), namely www.idx.co.id.

Intellectual capital has been used as a formal, acquired and citation source in order to create spiritual assets, expertise and experience to create and develop knowledge. Intellectual capital is the knowledge available in organizations, which includes three types of the human capital including knowledge, skills and talent, the structural level including the database, organizational process and technology, and relational capital including organization’s relationship with customers. Education is a place that plays an important role in the development of schools and training of staff and students, and is the most important place for value creation in various human, structural and relational fields. Indeed, education plays an important role in strategy and creating intellectual backgrounds and creating a specific input of people, structure and frameworks and connections that exist in the structure of this sector will increase the use of creativity and innovation in education. Due to the growing importance of intellectual capital and systemic model, management of this issue has become one of the routine concerns of all organizations, especially education. In this article, the concept of intellectual capital is examined and its practical implications in education are discussed.

The purpose of this article is to provide an overview of the literature covering the area of management control systems (MCS) and intellectual capital accounting approach in logistics and related these concepts to sustainability of corporate performance. Management control system (MCS) is system in companies which gathers and uses information to assess the performance of diverse company resources like human, physical, financial aspects of the companies. The application of a management control system in the field of quality management is found to be useful in explaining what changes are necessary to maintain high quality levels. The other useful method, for assessing the performance of diverse companies' resources like intangible assets is intellectual capital accounting approach. Intellectual capitals are intangible assets that create value for business units and are one of the main factors in creating competitive advantages for companies. Attention and focus on intellectual capitals in organizations and companies are one of the fundamental segments in value chain in the direction of value creation, and measurement and accurate disclosure of intellectual capital make managers and stakeholders successful in conducting the organization. The current study develops necessitates of using these methods for reach to corporate sustainability and sustainable development in companies.