اثر طرق ووسائل محاسبة راس المال الفكري فيتحقيق الميزة التنافسية -دراسة تطبيقية على البنوك الاسلامية في الاردن-

The impact of methods and means of accounting intellectual capital in achieving competitive advantage - an applied study on Islamic banks in Jordan -

The paper aimed to demonstrate the impact of the use of accounting for the intellectual capital to show the fair value of the company, and the impact of its impact on the financial statements , the questionnaire was used as a tool for the study were selected accountants and internal auditors sample study through the use of simple random sample of Islamic banks in Jordan. One of the most important findings of the study: the employment of measuring intellectual capital systems, which has become one of the most important indicators that reflect the evolution of management thought, it is one of the most important management accounting practices and this helps to broaden the perceptions of managers in the use of accounting systems for management such as performance evaluation card or activities the costs of the system, the meaning of intellectual capital and understanding and the way they run it and how it contributes to the creation of wealth for the company in the long term contributes significantly to try to optimize the use of resources of Islamic banks in particular, technological resources, human resources and try to integrate these two suppliers in achieving competitive advantages to increase customer size framed Islamist modern cope with the requirements of Customers. One of the most important recommendations of the study: the possibility of the expression of the intellectual capital value in the form of cash, and called on the methods to which the monetary standard methods or the entrances of the financial assessment of intellectual capital, regarded as the intellectual capital and a way to improve relations with the various stakeholders because it helps to increase transparency that helps to enhance the company's reputation and in the light of this improvement, it can be used as a tool to recruit qualified employees in companies, and that is adjusted value of the intellectual capital by changes in the market value by comparing the market values at carrying amounts and how to extinguish and its impact on the financial statements