National Culture components and National Intellectual Capital: An International Study
National Culture Components and National Intellectual Capital: An International Study
Subject Areas : Management Accounting
میثم معمر 1 , Bahman Banimahd 2 , اعظم شکری 3
1 - Ph.D. student, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj,
2 - Associate Professor of Accounting, Islamic Azad University, Karaj Branch. Alborz, Iran.
3 - Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran
Keywords: National Culture, National Intellectual Capital, Knowledge Base and Competitive Advantage,
Abstract :
In a knowledge-based economy, intellectual capital is an important resource for creating competitive advantage and an effective driver in value creation. Intellectual capital at the national level varies from country to country and this issue can be caused by the cultural differences of countries. Therefore, the main goal of this research is to study the effects of national culture on national intellectual capital in 114 countries of the world. In this research, the library method has been used to collect theoretical foundations and research data. Also, hypothesis testing has been done based on correlation method using multivariate regression. The results of the research show that the cultural characteristics of power distance have a significant and negative relationship, and individualism and long-term orientation have a significant and positive relationship with the national intellectual capital of countries. But masculinity and uncertainty avoidance variables have no significant relationship with national intellectual capital. The findings of this article can provide policymakers and economic managers with a better understanding of the effects of culture on intellectual capital.
