The Impact of Intellectual Capital on Total Quality Management in Tehran Stock Market

Document Type : Original Article

Authors

1 Assistance Professor of Accounting, Kharazmi University, Tehran

2 M.A. in Accounting, Kharazmi University, Tehran

3 M.A. Student of Accounting, Isfahan University

Abstract

Abstract
Improving the quality of business in today's world is one of the important factors. Companies use Total Quality management to achieve a high level of quality. Intangible assets, particularly, intellectual capital of companies, play a key role in achieving a sustainable competitive advantage. The present study examined the effect of intellectual capital on total quality management. The study sample included companies in Tehran Stock Exchange. Data were analyzed by SPSS software. Statistical analysis indicated a positive relationship between intellectual capital and tendency for continuous improvement. Also, intellectual capital affects the use of quality management techniques.

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