Developing Measurement Indicators for Intellectual Capital: Reviewing the Status of Intellectual Capital Indicators (ICI) in the Ahwaz University of Shahid Chamran

The study aims to develop a native pattern for intellectual capital indicators aimed to measure these indicators in the Ahwaz University of Shahid Chamran. Therefore, the current study was done in a process including four phases which could lead to domestication of intellectual capital indicators. For this, initially and in order to identify a preliminary list of indicators, relevant references and documents were reviewed. Towards identifying appropriate indicators which can be suited to the Ahwaz University of Shahid Chamran, in the next step the views of the field experts were analyzed. Accordingly taking into consideration of the university’s goals, the process was followed by selecting relevant indicators and identifying the most important indicators based on the university’s senior managers. As a result, 77 indicators were selected as the final draft of intellectual capital indicators. At last the status of these indicators in the university was measured during 2004 to 2008. The findings showed that although about 71.88 percent of the all indicators were matched to the university’s goals, about 28.12 percent of them were not matched to the goals. Additionally finding revealed that in compare to the university’ human capital, the university’s structural capital had a better condition.