Recognition and Accounting Measurement of Intellectual Capital in Profit-Oriented Organizations an Applied Study on a Selected Group of Iraqi Banks.

• Post by: Muthanna mjdes
• November 2, 2022
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Safa Mahdi Raji  and  Bassem Abdullah Kazem

Al-Muthanna University/ College of Administration and Economics         Al-Furat Al-Awsat Technical University

Abstract

The intangible assets that constitute the strategic resource for the wealth and prosperity of the organization have been called the intellectual capital. Intellectual capital is, therefore, the potential for managing the organization with regard to the capabilities and efficiency of the staff and the good relationship with customers that are combined with other material resources. Excellence and excellence, and therefore the intellectual capital from the point of view of researchers and foremost Kaplan and Emerson is a function of value creation and one of the main pillars in the systems of contemporary evaluation of performance, while the researchers concluded through this research there is a real need for the use of value-added measure of intellectual capital complement to profitability measures in the banking sectors.

DOI:10.52113/6/2018-8-4/110-124