International Academic Journal of Accounting and Financial Management

  • ISSN 2454-2350

Effect of intellectual capital on the financial performance Social Security Organization Kohgiluyeh and Boyer Ahmad

Khaled Moradi Sheibani and Fatemeh Alipour

Abstract: Intellectual capital consists of such things as knowledge, information, intellectual property and experience that can be used for wealth creation. Intellectual capital and acceptable in a broader view of three humanoriented, structure and communication. The aim of this study was to evaluate the effect of intellectual capital on the Social Security financial performance kohgiluyeh and boyer- ahmad is stamped. Because the results can be applied in practice, and the way the survey is descriptive, As we review the situation with no manipulation, the data collected was used after events and panels Social Security Organization. The population consisted of all bank branches kohgiluyeh and Boyer-Ahmad Social Security Organization during the years 1389-1394 is comprised of a total of 8 branches. To determine the number of samples we examined the entire population. In this study, the correlation coefficient, anisotropy White, F Limer, Hausman and regression relationship between the variables studied. And after the data were analyzed using Eviews software, the results showed that between intellectual capital and financial performance Kohgiluyeh and Boyer Bank seals Social Security Organization there is a significant relationship.

Keywords: intellectual capital, financial performance, human, communication, customer

Page: 26-35

Volume 4, Issue 1, 2017