أثر رأس المال الفكري في تحقيق الميزة التنافسية لمكاتب المراجعة القانونية في ليبيا: المنظمة المتعلمة متغير معدل

الملخص EN

The current study aimed to determining the impact of intellectual capital on the competitive advantage of legal audit offices in Libya in the presence of the educated organization as a modifying variable.

the results showed an effect of the learning organization variable as a modifying variable in the relationship between the dimensions of intellectual capital (human capital, structural capital, and relational capital) and competitive advantage.

the study recommended the need for legal audit offices in Libya to pay attention to intellectual capital.

because today it has become the real capital, in addition to urging it to adopt the concept of the learning organization.