Journal of Iranian Accounting Review

Journal of Iranian Accounting Review

Investigation of the Relationship between Intellectual Capital and Performance of Small and Medium Size Companies in Kerman City

Document Type : Original Article

Authors
Omid Pourhedari 1
Masoud Saljoghi 2
1 Professor of Accounting, Shahid Bahonar University of Kerman, Kerman, Iran
2 M.A. in Accounting, Islamic Azad University of Kerman, Science and Research Branch, Kerman, Iran
10.22055/jiar.2017.20440.1082
Abstract
Today, to provide maximum requirements for achieving the goals and strategies organizations must not only identify, measure and manage their intangible assets but they must also always try to improve and upgrade these assets. The aim of this study is to investigate the relationship between intellectual capital (IC) and performance of small and medium-sized companies (SMEs) in Kerman. The population consists of managers of small and medium-sized companies and the data was collected by means of a questionnaire. Further, for accurate diagnosis of each item, the one-sample Kolmogorov-Smirnov test was administered for a variable with a specified theoretical distribution. The result of the study show that the variables of intellection capital including human capital, customer capital and innovation capacity are significant on performance of small and medium-size companies in Kerman. A further finding shows that the variable of capital structure with the variable of business does not have a significant relationship. Also, the variable of innovation has the highest effect on performance of small and medium-sized companies in Kerman. Moreover, human capital had the lowest effect on business performance.
Keywords
Intellectual Capital (IC)
performance
Small and Medium Business (SMEs)
Structural Equation Modeling (SEM)
Journal of Iranian Accounting Review
Volume 4, Issue 13
Winter 2017
Pages 49-70