تقويم رأس المال الفكري

Abstract

    The intellectual capital has been  characterized as an intangible thing  that makes it difficult to apply  the theories and the foundations accounting upon it , and based on that individuals in the organization is the source of wealth.

     The research has pointed to the problem of the intellectual capital and its elements  and  evaluate the form to achieve the efficient functioning of the human element.

     The research has used a model form for the purposes of accessing the intellectual capital of the organization to give the lead to the style of measuring and evaluating the intellectual capital to reach a conclusion The Quantitative dimension of capital in not considered a critical element in the evaluation of an organization and marking superiority and thus need to this model.