Abstract:
The aim of this study was to investigate the relationship between
intellectual capital and business models which are different. This research
has purpose the methods of collecting and analyzing information and also
is a descriptive study and description of the survey and the analysis of
correlation assumptions, Also in terms of time, in this study is crosssectional.
The population of this study consisted of 200 senior managers
and companies that are producing carpets in Isfahan province. Cochran
formula was used to estimate the sample size and eventually 120 students
was determined randomly in selected sample. The instrument used to
collect data and intellectual capital research variables Bontis
questionnaire (1998) respectively. In this study, given subject and nature of
the survey is questionnaire to measure intellectual capital, intellectual
capital Bontis (1998) that is used. Cronbach's alpha reliability coefficient
based on a questionnaire sent 84 percent, indicating a high reputation
measurement tools. This study consisted of two main hypotheses and seven
hypothesis is that results include the impact of general business models
and users is value creation activities. Also there is a significant positive
relationship between social capital and intellectual.
Machine summary:
Investigate the relationship between intellectual capital and value creation activities in Isfahan carpet manufacturing companies Alborz Abbasi1&2 and Forough Heirani3* 1Department of Accounting, Yazd science and research branch, Islamic Azad University, Yazd, Iran.
This study consisted of two main hypotheses and seven hypothesis is that results include the impact of general business models and users is value creation activities.
Keyword: intellectual capital, different business models for value creation * Corresponding author: Forough Heirani Peer review under responsibility of UCT Journal of Management and Accounting Studies INTRODUCTION In today's economy is based on knowledge, humans are the greatest asset of organizations.
Enterprises to maintain their competitive position, should their investments in the components of intellectual capital such as human resources, research and development and information technology lead.
Chang and Hsieh (2011) to study the relationship between intellectual capital components and three operational performance, financial and stock markets in Taiwan's electronics industry.
25, resulting in value creation activities can explain 25 percent of the changes in intellectual capital.
because the amount Sig = 0 and from 12:05 error accepted as a result of less influential intellectual capital value creation activities.
Ref erence Abbasi, Ibrahim -Aman Goldie ,assess the efficiency of intellectual capital on the financial performance of the companies in the Tehran Stock Exchange, The Accounting and Auditing Volume 17, Number 60 Anvari Rostami, Ali Asghar -Haasan seraji, article examines the intellectual and the relationship between intellectual capital and market value of stocks / Tehran Stock Exchange reviewed journal accounting and auditing (39) Arenas, Terestia & Lavanderos, Leonardo(2009).