توسعه مدل جامع اندازه گيري سرمايه فكري، مطالعه موردي: يك سازمان انتفاعي

Developing a Comprehensive Model of Measurement for Intellectual Capital: Case Study of a Profit Organization

This paper reviews intellectual capital literature, develops a holistic model and inspects a case study of holistic model implementation. Reviewing the literature, 34 models of managing intellectual capital have been identified. Extracting different concentration areas of each model, we set up a comparison table. Two models that cover more areas have been picked out as the basic models to develop the holistic model which comprises all concentration areas. The holistic model was implemented in a company. Collecting managers and key stakeholders opinion, according to holistic model, we defined desired situation for the next five years, developed proper criteria, and measured the current and desired situation. The measurement process results reveal major gaps between current situation and desired situation and provided managers useful guidelines for decision making. This research helps organizations to compare and select the appropriate intellectual capital management model considering their own situations. Moreover, the holistic model can be exploited by different types of organizations; particularly by ones do not have shareholders and exchange market, like hospitals and military organizations.