The impact of intellectual capital on the performance of Islamic banking

سال انتشار: 1393
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 568

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شناسه ملی سند علمی:

EAMS01_188

تاریخ نمایه سازی: 19 تیر 1394

چکیده مقاله:

Intellectual capital becomes the integral part in the development of successful organization lately. Most of the organizations and banks in Islamic countries and Iran are started to shift in practicing intellectual capital since knowing the important of it. Intellectual capital is defined as intangible assets that include technology, customer information, brand name, reputation and corporate culture that are invaluable to a firm’s competitive power.In a contemporary business environment, intellectual capital is considered as the most critical strategic asset for the success of the organization. Intellectual capital is a life blood of the high -tech and knowledge intensive organizations. Banking sector is considered as a knowledge intensive segment. Therefore, there is a great need to nourish the concept and applications of intellectual capital in banking sector. In Islamic countries, banking sector is mainly based on conventional banking sector and Islamic banking sector. The purpose of this research is to consolidate these findings and investigate three elements of intellectual capital including human capital, structural capital and customer capital and their internal relations in the Islamic banking industry.

نویسندگان

Zeinab Rezaei

Department of Accounting, ShushBranch, Islamic Azad University, Shush, Iran

Zahra Mousavi

Department of Accounting, Andimshk Branch, Islamic Azad University, Andimeshk, Iran

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