Designing a Measuring Model for the Intellectual Capital in Technology-Based Organizations

In today's knowledge-based economy, managing the intellectual capital of organization plays a vital role in value creation. Proper management of this capital is needed in measuring them. Despite some current general models for measuring intellectual capital, there has not been any model to measure the intellectual capital of technology-based organizations to the date of the study. Therefore, in this study, a conceptual model is proposed by literature review and some elite interviews as well as expertise, dimensions and key components of intellectual capital tech organizations by the help of recognizing the relationship between these dimensions and components. Then, the model was tested by an expertise questionnaire and with the comments of 40 experts. The results of Mean and Binomial tests indicate that the model has a good fitness with the reality and covers the opinion of the experts. According to the field of study, it can be inferred that intellectual capital in technology-based organizations is consisted of three capital namely human, structure and social; The results show that there are eight dimensions and 22 components for the capitals. The proposed model of the article could be used as a base for measuring intellectual capital in technology-based organizations.