Assessing Intellectual Capital Efficiency: An Application of Data Envelopment Analysis in Tehran Stock Exchange Companies

Nowadays intellectual capital is used to create and increase organizational value and success of an organization depends on its ability to manage this scarce resource. In this study, intellectual capital efficiency of three industries (Automobile and parts manufacturing, Chemical products and Pharmaceutical industry) has been evaluated with application of data envelopment analysis in Tehran Stock Exchange during the period ۲۰۰۸ to ۲۰۱۰. The results generally show that the companies that have allocated most of their intellectual capital to the human capital or structural capital are more efficient in terms of intellectual capital.

کلیدواژه ها:

Intellectual Capital ، Data Envelopment Analysis and Efficiency. ، سرمایه فکری ، تحلیل پوششی داده ها ، کارآیی.