Accounting and Auditing Research

Accounting and Auditing Research

Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange

Document Type : Original Article

Authors
Mohammad Reza Pajoohi 1
Mohsen Dastgir 2
1 Ph.D., Faculty member shiraz University, Shiraz, Iran
2 Ph.D., Retired professor of Accounting, Shahid Chamran University Ahvaz, Iran
10.22034/iaar.2022.156646
Abstract
Intellectual capital and the balanced scorecard system are important issues in management and accounting research. The purpose of this research is to investigate the effect of intellectual capital on the views of the balanced scorecard system in companies listed in Tehran Stock Exchange. In this research, data relating to 149 companies listed in Tehran Stock Exchange during the years 2013 to 2017 were collected based on systematic elimination method. The required research information was to examine the growth and learning landscape collected through a questionnaire sent to sample companies and information to examine internal processes gathered through financial statements published on Tehran Stock Exchange website. Descriptive statistics and inferential statistics were used to analyze the data.
The results of the research show that intellectual capital has a positive and significant effect on the internal processes and the perspective of growth and learning of the balancing scorecard system.
Keywords
Accounting Information
Balanced Scorecard System
Intellectual Capital
Tehran Stock Exchange
Accounting and Auditing Research
Volume 14, Issue 54
Summer 2022
Pages 85-108