文章基本信息

标题：Impact of Intellectual Capital on Performance in Audit Institutes
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作者：Hossein Gazor ; Farhad Kohkan ; Amene Kiarazm 等
期刊名称：Asian Journal of Finance & Accounting
印刷版ISSN：1946-052X
出版年度：2013
卷号：5
期号：1
页码：60-72
语种：English
出版社：Macrothink Institute
摘要：Intellectual capital is a momentous asset of today organizations by which they can create competitive advantages. In this paper, we attempt to investigate relationships between dimensions of intellectual capital and organization performance by means of a conceptual model. For testing model, we used path analysis with Lisrel. Study population was selected from accountants of accounting and audit institutes. Findings show that human capital plays a vital role in organisation performance.