Management of intellectual capital and its impact on company performance

fateme bagheri gorji¹ armin badkube hezave²

1) Masters Financial Management Institute of Higher Education Kooshyar
2) Masters Accounting, Islamic Azad University Ayatollah Amoli

IOI Code : XYCH-AECDK
Publication : 3rd International conference on Management , Economics and Humanities(icmeh.org)
Abstract :
    In this paper, we review the intellectual capital and its impact on firm performance is investigated.The emergence of a new economy based on knowledge in the world today, has led to increased interest by researchers in the field of intellectual capital. IC IC is shown briefly word, is one of the most important assets of the company.The success of any organization depends on the ability to manage it. Intellectual capital includes assets and processes that are not included in the balance sheet.In a competitive situation, the role of intellectual capital and a decisive influence on the company s performance,This attracted the attention of many experts and executives in many countries in the world.Hence in this paper, the concepts and components of intellectual capital and ways of measuring and reporting will be discussed as well as its effect on firm performance is discussed.

Keywords : intellectual capital corporate performance elements of intellectual capital intellectual capital models