Identifying and Ranking Dimensions, Components, and Indicators of Intangible Organizational Assets of the Ministry of Interior Using Fuzzy Inference
الموضوعات : International Journal of Finance, Accounting and Economics Studiesnormohammad ghiasvand 1 , ali mehdizadeashrafi 2 , Majid Jahangirfard 3
1 - PhD Student in Public Administration, Firouzkooh Unit, Islamic Azad University, Firouzkooh, Iran.
2 - Assistant Professor, Department of Management, Islamic Azad University, Firouzkooh, Iran
3 - Assistant Professor, Department of Management, Islamic Azad University, Firouzkooh, Iran
الکلمات المفتاحية: Intangible Organizational Assets, Ministry of Interior, Fuzzy Inference,
ملخص المقالة :
Purpose: This article presents a comprehensive model for the identification, measurement, and management of intangible organizational assets. Its objective is to enhance organizational performance and competitive capabilities through the optimal utilization of intangible assets such as human, intellectual, and social capital.
Design/methodology/approach: The design of this model incorporates elements of organizational psychology and knowledge management to facilitate a deeper analysis and improved management of these assets. The optimal design approach involves a combination of organizational psychology and knowledge management perspectives. This approach can contribute to a more profound analysis of intangible assets such as human and intellectual capital, offering a new level of insight, and provide tools and methods for optimal management. Organizational psychology theories can be employed to examine the impact of communication and organizational culture, fostering improvements in communication processes and the creation of new social capabilities.
Findings: The research findings, which are of significant importance to your field, indicate that cultural capital holds the highest significance with a weight of 0.249, followed by social and political capital with weights of 0.198 and 0.195, respectively. Intellectual, spiritual, and psychological capital are of lesser importance in descending order. Despite the limitations of the research, such as restricted access to data and challenges in measuring intangible assets, which may impact the accuracy and reliability of the results, the practical implications of this research are profound. They encompass improved organizational decision-making, increased efficiency, and strengthened knowledge management strategies.
1. Adu‐Ameyaw, E., Danso, A., Uddin, M., & Acheampong, S. (2024). Investment‐cash flow sensitivity: Evidence from investment in identifiable intangible and tangible assets activities. International Journal of Finance & Economics, 29(2), 1179-1204.
2. Alakkas, A. A., Alhumoudi, H., Al-Matari, E. M., Omer, A. M., Alhebri, A., & Khan, I. A. (2023). An Empirical Analysis of the Impact of Human Capital as an Intangible Asset on Environmental Performance. International Journal of Sustainable Development & Planning, 18(12).
3. Arcos-Pumarola, J., Paquin, A. G., & Sitges, M. H. (2023). The use of intangible heritage and creative industries as a tourism asset in the UNESCO creative cities network. Heliyon, 9(1).
4. Bavdaž, M., Bounfour, A., Martin, J., Nonnis, A., Perani, G., & Redek, T. (2023). Measuring investment in intangible assets. Advances in business statistics, methods and data collection, 79-103.
5. Bermúdez-Carvajal, J., & Parra-Domínguez, J. (2023, July). Intangible Assets in Accounting. A Bibliometric Analysis. In International Symposium on Distributed Computing and Artificial Intelligence (pp. 79-87). Cham: Springer Nature Switzerland.
6. Elkemali, T. (2024). Intangible Assets and Analysts’ Overreaction and Underreaction to Earnings Information: Empirical Evidence from Saudi Arabia. Risks, 12(4), 63.
7. Ewens, M., Peters, R. H., & Wang, S. (2024). Measuring intangible capital with market prices. Management Science.
8. Faliza, N. (2023). Can Organizational Culture Encourage Islamic Banking Performance?: The Role of Organizational Commitment as Mediation. International Journal of Professional Business Review, 8(6), e02307-e02307.
9. Foroudi, P. (2023). Conceptualizing, measuring, and managing marketing assets: developing the marketing assets, communication focus, and capability nexus. Corporate Reputation Review, 26(3), 203-222.
10. Giorgino, M. C., Barnabè, F., & Kunc, M. (2023). Experiencing with visuals in accounting education: The case of integrated reports. The International Journal of Management Education, 21(2), 100809.
11. Grzybek, O. (2023). Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland. Journal of International Accounting, Auditing and Taxation, 51, 100549.
12. Khanna, K., Pandher, J. S., & Bedi, S. S. (2023). Building students' attachment strength with higher education institutes using intangible resources: role of institutional branding. Higher Education, Skills and Work-Based Learning, 13(3), 528-559.
13. Lubacha, J. (2023). The Role of Regional Intangible Assets for the Innovation Activity of Enterprises: The case of Polish Regions. Journal of the Knowledge Economy, 1-25.
14. Ma, S., & Zhang, W. (2023). How to improve IFRS for intangible assets? A milestone approach. China Journal of Accounting Research, 16(1), 100289.
15. Masulis, R. W., Reza, S. W., & Guo, R. (2023). The sources of value creation in acquisitions of intangible assets. Journal of Banking & Finance, 154, 106879.
16. Moro-Visconti, R. (2024). The valuation of intangible assets: an introduction. In Artificial Intelligence Valuation: The Impact on Automation, BioTech, ChatBots, FinTech, B2B2C, and Other Industries (pp. 41-129). Cham: Springer Nature Switzerland.
17. Park, A., Maine, E., Fini, R., Rasmussen, E., Di Minin, A., Dooley, L., ... & Zhou, Y. (2024). Science‐based innovation via university spin‐offs: the influence of intangible assets. R&D Management, 54(1), 178-198.
18. Stratone, M. E. (2023). Mapping the impact of the intellectual capital on the agility and performance of an organization: A bibliometric study. Ekonomicko-manazerske spektrum, 17(1), 39-53.
19. Sulistiawan, D., Rudiawarni, F. A., & Sergi, B. S. (2023). Intangible assets and crash risk: the case of low intellectual capital firms in Indonesia. The American Economist, 68(2), 216-232.
20. Thien, T. H., & Hung, N. X. (2023). Intangible investments and cost of equity capital: An empirical research on Vietnamese firms. Cogent Economics & Finance, 11(1), 2163075.
21. Uzik, M., & Runge, C. A. (2023). The Shareholder Value Drivers in Digital Age–An Empiric Perspective of Intangible Value, R&D’s and Network Sales. Montenegrin Journal of Economics, 19(2), 45-55.
