Designing the intangible assets model of the organization in the Islamic Azad University of Fars province
Subject Areas : title1
Kobra Shariati manesh
1
,
عباداله احمدی
2
,
رضا زارعی
3
,
nader shahamat
4
1 - PhD Student in Educational Management, Department of Educational Sciences, Faculty of Educational Sciences, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran.
2 - استادیار، گروه علوم تربیتی، واحد مرودشت، دانشگاه آزاد اسلامی، مرودشت، ایران.
3 - استادیار گروه مدیریت آموزشی، واحد مرودشت، دانشگاه آزاد اسلامی، مرودشت، ایران.
4 - Educational Management - Faculty of Educational Sciences - Islamic Azad University, Marvdasht Branch
Keywords: assets, intangible assets, Islamic Azad University,
Abstract :
In universities, in addition to material and visible assets, there are also assets that are intangible and often their value is related to the experience and human interactions of the organization. These intangible assets constitute the most important assets of any university, which play a significant role in determining its position and success in the scientific, educational and cultural environment. The purpose of this research is to design an intangible asset model in the Islamic Azad University of Fars province, and its research method is a qualitative type of content analysis. The sampling method is purposeful and snowball, the participants of which are decision-making and policy-making managers in the field of educational management, public management, strategic management, and financial management, whose number is 12, and the research reached theoretical saturation with the targeted people. For the purpose of validity in the qualitative part, the four concepts of credibility, trust, confirmation, and transmission, and regarding its reliability, the agreement coefficient of two coders was used. The research findings include 6 overarching themes namely human, organizational, spiritual, cultural, educational and research assets. Also, 16 organizing themes and 167 basic themes have been obtained.
Amiri, H. Momeni, A. (2023). The impact of intangible assets on the relationship between company growth and the value of companies listed on the Tehran Stock Exchange. Accounting and management perspective. 5(74), 13-26
Attride-Stirling, J. (2001). Thematic networks: an analytic tool for qualitative research. Qualitative research, 1(3), 385-405.
Bahari, Bammad, Taheri Rozbahani, Mohammad. (2023). Designing an electronic human resources management model based on knowledge creation in knowledge-based companies. Value Creation Quarterly in Business Management, 3(1), 106-121. [in Persian]
Beigi, T, Fitras, M. H. (2009). Measuring the impact of human capital on the organizational performance of Iran's banking industry: from the perspective of intangible assets. Industrial Management, 4(10), 81-89.
Bontis, N., Fitz‐enz, J. (2002). Intellectual capital ROI: a causal map of human capital antecedents and consequents. Journal of Intellectual capital, 3(3), 223-247.
Bontis, N., Chua Chong Keow, W., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of intellectual capital, 1(1), 85-100. Cárdenas, M., Campos-Blázquez, J. R. (2023). Towards an integrated definition of job crafting. Intangible Capital, 19(1), 42-54.
Darabi, R., Natghi Rostami, Z. (2022). The impact of intangible assets on the relationship between company growth and company value, Accounting and Management Perspectives, 5(73).1-14
Deliriyan, A., Meshki Miyaoghi, M., Mohammadi Nodeh, F. Khordiar, S. (2018). The end of the current way of reporting intangible assets: the need to start a new approach. Management Accounting and Auditing Knowledge, 8(32), 259-272
He, S. (2016, July). Research on the Intangible Assets Management Systems of University. In 2016 2nd International Conference on Humanities and Social Science Research (ICHSSR 2016) (pp. 450-453). Atlantis Press.
Jaspers, K. (2015). The Idea of the University (M. Parsa and M. Parsa, Trans.). Tehran: Qoqnoos Publication .
Laguna Sánchez, P., & Segovia Pérez, M. (2023). Higher education: a Fundamental intangible capital towards a sustainable future. Intangible Capital, 19(1), 1-3.
Lincoln, Y. S., Lynham, S. A., & Guba, E. G. (2011). Paradigmatic controversies, contradictions, and emerging confluences, revisited. The Sage handbook of qualitative research, 4(2), 97-128.
Luthans, F. Avolio, B, J. Avey, J, B & Norman, S, M. (2007). Positive psychological capital: Measurement and relationship with performance and satisfaction. Personnel Psychology, 60(3), 541-572.
Marr, B., Gupta, O., Pike, S., & Roos, G. (2003). Intellectual capital and knowledge management effectiveness. Management decision, 41(8), 771-781.
Mashayikhi, Bita and Birami, Haniyeh. (2017). Presenting the measurement model of intangible assets in Iran. Financial Accounting Research, 10(3), 45-68.
Mohammad Asmeili, N. (2017). Identifying the mechanisms of customer-oriented culture development in the organization (case study: three companies from Mapna Group. Public Management Research. 11(39), 249-273
Mohseni, Nik Shireh, (2006). Self-Knowledge from Childhood to Adulthood, Tehran, Baath Publications.
Mokhber, M .(2017). Organizational leadership and innovative behaviors, inspiring organizational innovation. Specialized Scientific-Educational Monthly of Tadbir Management, 28(296), 43-45.
Montazer Ataei, M., Akbari, A., Charabin, M., & Karimi, M. (2021). Social Entrepreneurship, A New Approach to Policy Making in the Education System of Islamic Azad University, Mashhad Branch. Journal of New Approaches in Educational Administration, 11(46), 223-242.
Najafi, A., Bayat, A. (2018). Investigating the intangible asset of intellectual capital in internal research. Perspectives on Accounting and Management, 12(2), 61-76
Oh, H, S. Chung, M, H & Lbianca, G. (2004). Group social capital and group effectiveness. The academy of management journal, 147(6), 860.
Roos, G.,Roos, J. (1997). Measuring your company's intellectual performance. Long range planning, 30(3), 413-426.
Saadabadi, A. A., Ramezani, S., Fartash, K. (2019). Drawing and analyzing the scientific map of intangible assets using research indexed in scientific databases. Knowledge retrieval and semantic systems quarterly. 7(25), 33-65.
Schmeltz, L. (2014). Identical or just compatible? The utility of corporate identity values in communicating corporate social responsibility. International Journal of business communication, 5(3):234-258.
Secundo, G., Margherita, A., Elia, G., & Passiante, G. (2010). Intangible assets in higher education and research: mission, performance or both?. Journal of intellectual capital.
Shah, P.(2023). The role of IP and intangible assets in tech private placements: An investor’s view. In Intellectual Property Management for Start-ups: Enhancing Value and Leveraging the Potential (pp. 117-145). Cham: Springer International Publishing.
Stiles, P., & Kulvisaechana, S. (2003). Human capital and performance: A literature review. DTI.
Ujwary-Gil, A. (2023). A network approach to value creation from intangible assets. In Technology Brands in the Digital Economy (pp. 35-57). Routledge.
Valença, P. H. L., & de Lima, A. C. (2023). The most relevant intangible assets in generating value in creative economy companies. REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036, 15(1).
Williams, S.(2002).Strategic planning and organizational values: links to alignment. Human Resource Development International, 5(2):217-233.
Yazdan Bakhsh, A., A. (2017). Learning culture and cultural learning. International Congress of Culture and Religious Thought.
Zakersalehi, Gh. (2016). Iranian university and identity-functional conflict: in search of a lost model. Basics of Education Research Journal, 7(1), 27-46.