摘要：The purpose of this study is to develop a model for managing intellectual assets for the purpose of improving profitability in Egyptian companies. This model is tested in Egyptian ICT companies and measure the perceptions of managers to the proposed model. A self-administrated questionnaire delivered and collected by hand is used to collect the data to examine the hypothesized relationships. Relationships of model is examined using ordinal regression technique.The quantitative analysis indicates that there is significant relationship between different proposed phases of intellectual capital management and profitability. The quantitative analysis using ordinal regression also shows one of the most important results which is, the integration between the three proposed phases and related indicators are associated with profitability. Moreover, it suggests that the best model is that containing all three phases as it predicted a higher level of profitability and its variables are most strongly associated with the profitability. This study is conducted only in a single country and in a single sector that of the Egyptian ICT sector. The proposed model can be used as a vital tool by managers in ICT companies to manage intellectual assets effectively. Such a model can be used to improve profitability by focusing on intellectual assets driver. It is the first study of its kind, this model provides a contribution to the theoretical literature in the field. It also practical contribute in managing Intellectual assets of the Egyptian ICT sector.
关键词：Intellectual assets; profitability; Egyptian ICT sector; analysis and evaluation of ; current status of intellectual assets; identification of value adding intellectual activities; and; ; evaluating results
