Intellectual capital (IC) is normally used to create value for organizations and in today's business environment; the success of each organization depends on managing such assets. During the past few years, many organizations implement IC to increase their competitive advantages. Hospitals are among business units where IC plays an important role on the success of these units. People normally choose hospitals based not only based on their equipments but also based on the specialists and physicians they have. In this paper, we present an empirical study to measure the impact of IC in accounting parts of hospitals. The results of our regression analysis indicates that when there is a unit increase in either of human, customer, structural or intellectual capital individually, we can expect of an increase of 1.278, 1.210, 1.415 and 1.620 units increase in the performance of the university, respectively.

Sadaghiania, J & Jamali, H. (2012). An empirical study the relationship between intellectual intelligence and university performance.Management Science Letters, 2(5), 1543-1548.

Abeysekera, I., & Guthrie, J. (2005). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka. Critical Perspectives on Accounting, 16(3), 151-163.

Alcaniz, L., Gomez-Bezares, F., & Roslender, R. (2011). Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward. Accounting Forum, 35(2), 104-117.

Baum, J.A.C., & Silverman, B. S. (2004). Picking winners or building them? Alliance, intellectual, and human capital as selection criteria in venture financing and performance of biotechnology startups. Journal of Business Venturing, 19(3), 411-436.

Casey, N.H. (2010). Integrated higher learning—An investment in intellectual capital for livestock production. Livestock Science, 130(1-3), 83-94.

García-Meca, E., & Martínez, I. (2007). The use of intellectual capital information in investment decisions: An empirical study using analyst reports. The International Journal of Accounting, 42(1), 57-81.

Hsu, Y.H., & Fang, W. (2009). Intellectual capital and new product development performance: The mediating role of organizational learning capability. Technological Forecasting and Social Change, 76(5), 664-677.

Longo, M., & Mura, M. (2011).The effect of intellectual capital on employees’ satisfaction and retention. Information & Management, 48(7), 278-287.

Nemec Rudež, H., & Mihalič, T. (2007). Intellectual capital in the hotel industry: A case study from Slovenia. International Journal of Hospitality Management, 26(1), 188-199.

Ramezan, M. (2011). Intellectual capital and organizational organic structure in knowledge society: How are these concepts related? International Journal of Information Management, 31(1), 88-95.

Striukova, L., Unerman, J., Guthrie, J. (2008). Corporate reporting of intellectual capital: Evidence from UK companies. The British Accounting Review, 40(4), 297-313.

Tai, W.S., & Chen, C.T. (2009).A new evaluation model for intellectual capital based on computing with linguistic variable. Expert Systems with Applications, 36(2), 3483-3488.



Corresponding author. Tel: +989126162078

E-mail addresses: hjamali@farabi.tums.ac.ir (H. Jamali)

© 2012 Growing Science Ltd. All rights reserved.

doi: 10.5267/j.msl.2012.05.014