Designing a Model for Measuring and Reporting Intellectual Capital (Case Study: Kargaran Refah Bank)

Information technology revolution, information and networking society and also high technology have changed the global economic growth pattern. knowledge as the most important capital has replaced financial & physical capitals in the today world economic. in a knowledge – based organization, traditional accounting methods which those are based on organization tangible assets to value intellectual capital as the biggest & the most important organization intangible asset are not enough. Intellectual capital as a emergent field is a new research area for organizational researcher and practitioners. This field focuses on creating new measurement mechanisms to report intangible items. In this article, we identified and developed a set of needed knowledge capabilities which those are were based on bank’s strategic focuses in order to achieve its business strategies. These capabilities are included: service quality, human capital, structural capital, & relational capital. And then, we finally identified, analyzed, & classified the quantitative & qualitative measures of these capabilities based on model of bank’s intellectual capital.