The Relationship of Intellectual Capital (Human, Customer and Structural) and the Performance of Insurance Industry " Managers' View Points" | ||
| بررسیهای حسابداری و حسابرسی | ||
| Article 7, Volume 17, Issue 2 - Serial Number 279955, October 2010 PDF (277.63 K) | ||
| Authors | ||
| Vida Mojtehed Zadeh; Seyed Hosein Alavi Tabari; Mehrnaz Mehdizadeh | ||
| Abstract | ||
| In the two recent decades, organizational performance management has become one of significant and interesting object of study. Many specialists in management area believe that human resources are the main basis of quality improvement and productivity of the firms and must be considered as the reason of increasing efficiency & productivity and is a kind of capital. Qualitative and knowledge-based human resource is the most important competitive advantages of organizations and the rarest recourse in today’s knowledge-based economy. The aim of this research is considering the relationship of the intellectual capital and the performance of insurance industry, from managers' view points. The results showed that while considering the relationship of intellectual, human, customer (relational) and structural capitals and performance, separately and independent of each other, a significant relation has been seen. However, in simultaneously consideration, just structural and human capitals have showed a significant relation to the performance. | ||
| Keywords | ||
| customer and structural capitals; Human; Intellectual | ||
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