قياس و تقييم رأس المال الفكري كمدخل لنجاح منظمات الأعمال : نموذج مقترح

الملخص EN

Intellectual capital is a strategic resource, a competitive approach and an entry point to keep pace with technological developments and develop competencies and skills.

the aim of this research was to identify the concept of intellectual capital, its components and characteristics, as well as to identify the various models for measuring it with identifying the advantages and disadvantages of each of them.

one of the most important results reached is that the measurement of intellectual capital is still shrouded in a lot of mystery and controversy as it includes and real cash flows without intangible factors, so there is an urgent need for a lot of serious contributions to this issue to solve these problems.