Impact of Intellectual Capital on Performance in Audit Institutes

Hossein Gazor, Farhad Kohkan, Amene Kiarazm, Hashem Rastegari


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.

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Asian Journal of Finance & Accounting ISSN 1946-052X


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