نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری ، واحد قائم شهر ، دانشگاه آزاد اسلامی ، قائم شهر ، ایران.
2 استادیار گروه حسابداری ، واحد قائم شهر ، دانشگاه آزاد اسلامی ، قائم شهر،ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The main purpose of this study is to investigate the role and importance of intellectual capital and social capital in the real value of companies and their financial performance, an issue that has the importance and position of determining the potential for success or failure of companies. issues under the conditions of environmental uncertainty and also the existence of trade relations affected by assets. This research is applied in terms of purpose and in terms of collecting descriptive-correlative information. The statistical population of this study consists of 488 managers, officials and supervisors of companies accepted in the Tehran Stock Exchange. Of these, 215 were selected by proportional allocation from Morgan sample size table. Collected data is categorized and categorized using descriptive statistics method. Structural equation modeling (SEM) method is used and Pearson correlation coefficient is used to determine the relationships between variables. Data analysis and testing of assumptions are performed using the AMOS software. The results showed that human capital and organizational capital as a mediator variable have a positive effect between customer capital and social capital, as well as social capital as a mediator variable, has a positive effect on the components of intellectual capital and performance, as well as trade relations and environmental uncertainty as intermediary variables In the relationship between social capital and overall performance, both organizational performance and market performance, play a role, with the difference that the impact of business relationships is positive, but the uncertainty of the environment is negatively.
کلیدواژهها [English]