标题：Identifying the Variables of Intellectual Capital and Its Dimensions with the Approach of Structural Equations in the Educational Technology of Iran
期刊名称：Eurasia Journal of Mathematics, Science & Technology Education
印刷版ISSN：1305-8223
电子版ISSN：1305-8223
出版年度：2018
卷号：14
期号：5
页码：1663-1682
DOI：10.29333/ejmste/85037
出版社：Pamukkale Univ Dept Sci Education
摘要：With the growth of the knowledge economy, organizations have found that the value
of an organization is not just the financial capital of an organization but also its
intellectual capital. Since intellectual capital is an intangible asset, identification of its
indicators and its variables from the financial and cost perspective has become a
challenge for managers. This has increased the importance of intellectual capital as
research and economic categories. Due to the role of intellectual capital spending in
the value added of organizations, this topic is the subject of new research. The purpose
of this study is to identify intellectual capital variables based on cost indices in the
Iranian educational technology. Therefore, firstly, cost indicators that are effective are
found, then a questionnaire based on the Likert scale is developed. Exploratory factor
analysis has been used to extract factors. After performing the factor analysis, the
indicators are classified into nine categories. According to the extracted factors, 9
factors are classified into 3 groups. Confirmatory factor analysis has been used to
confirm this categorization. For this purpose, all the statistical indices introduced by
the experts in this field have been presented to confirm the model. The results of this
research show that human capital dimension includes 4 factors, structural capital
dimension includes 3 factors, and dimension of relational capital includes 2 factors in
intellectual capital of Iranian educational technology.
