Towards constructing a new model for reporting intellectual capital : an applied study

Other Title(s)

نحو بناء نموذج جديد للتقرير عن رأس المال الفكري : دراسة تطبيقية

Dissertant

Uways, Walid Umar Khalil

Thesis advisor

Abd Allah, Khalid Amin

Comitee Members

Hamdun, Talal
Khaddash, Husam al-Din
Husayn, Nizam Muhammad Ali

University

Arab Academy for Financial and Banking Sciences

Faculty

The Faculty of Banking and Financial Sciences

Department

Accounting Department

University Country

Jordan

Degree

Ph.D.

Degree Date

2006

English Abstract

Since the available models for intellectual capital are still imperfect and need to be developed, this dissertation was built on the following assumption : There is a possibility to develop a comprehensive model of intellectual capital which is called Social Paradigm-Based Intellectual Capital Model.

In order to see the possibility of applying the proposed model, the following main hypothesis was put: There is no significant relation between the availability of intellectual capital components indicators and the possibility of Social Paradigm-Based Intellectual Capital Model application.

This main hypothesis was divided into three sub hypotheses which represent the independent variables of the dissertation, namely : There is no significant relation between the availability of human capital, structural capital (including the correlation of its sub components organizational and technological capitals) and relational capital (including the correlation of its sub components business and social capitals) indicators and the possibility of Social Paradigm - Based Intellectual Capital Model application (which is the dependent variable).

This dissertation handles three main topics.

The first topic handles previous studies, what distinguishes this dissertation from other studies, and its methodology.

The second topic handles the theoretical framework and models of intellectual capital and valuation.

Theoretical framework deals with the nature of intellectual capital, accounting for intellectual capital, knowledge management, intellectual capital and value creation and national intellectual capital in the Arab Region.

Models of intellectual capital and valuation treat methods for measuring the value of intellectual capital, generations of intellectual practice, models of measuring intellectual capital, characteristics of the proposed model and the general theoretical diagram.

Master Intellectual Report and its indicators, statistical analysis and hypotheses testing, conclusions, recommendations and further studies are dealt with in the third topic.

Main Subjects

Business Administration

Topics

• Knowledge management
• Jordan
• Intellectual capital

No. of Pages

151

Table of Contents

• APA
• MLA
• AMA

Language

English

Data Type

Arab Theses

Record ID

BIM-306845