Document Type : Original Article
Authors
1
Associate Professor of Imam Hossein University
2
Master Student of Accounting – Allameh Tabatabaei University
10.22034/iaar.2013.104513
Abstract
In economy modern science of intellectual capital is most important, in comparison with physical asset. Also, it has been consider as a key stimulus and important source, for earning permanent comparative benefit. Different parts of intellectual capital aver mutual effects; making value .success of an organization is referred into its ability in managing rare sources.
In addition an approach or policy .having opportunity for more success, is just tried, for future, in dynamic and comparative environment .this try shall be a cause that managers have. Necessary skills and suitable decisions and not focus on next changed .on the basis of this necessity ,future studies ,investigate future in a systematic way and being consider as tool ,for cautious engineering and policy –making This study aims to present a systematic method for compiling vision of intellectual capital in bank system ,in accordance with future studies .This method shall analyze a desired image, in this park.
from purpose points of view. It is applicative and considered as qualitative researches .Also, its way is vision one, being performed by meta-analysis approach.
In this article, it has been tried to present a meaningful frame for compiling vision, determining, measuring and rating standards of this capital .on the basis of challenges in recognizing ,measuring and reporting intellective cap ital of banks, in combining all their financial assets and combining all these financial assets and combining all these programs with effective direction of bank system. This frame is a practical guide for managing this kind of capital in bank.
In continue ,a model has been presented , having 3 Levels and 7 critical steps ,for compiling vision, designing effects, defining standards and reporting intellectual ,performance and reports of this approach ,for exact analyzing and related and valuable reporting ,in this part.
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