Evaluation of the Intellectual Capital Maturity Level in Knowledge-Based Businesses in the West of the Iran

Azizinejad, Hossein; Tavakoli, Gholamreza; Ehsanifar, Mohammad; Najafi, Amir

doi:10.22034/jtd.2026.737051

Evaluation of the Intellectual Capital Maturity Level in Knowledge-Based Businesses in the West of the Iran

Document Type : Research Paper

Authors

Hossein Azizinejad ¹

Gholamreza Tavakoli ²

Mohammad Ehsanifar ³

Amir Najafi ⁴

¹ PhD Student, Department of Industrial Management, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran

² Associate Professor, Department of Management, Malek Ashtar University of Technology, Tehran, Iran

³ Associate Professor, Department of Industrial Engineering, Arak Branch, Islamic Azad University, Arak, Iran

⁴ Associate Professor, Department of Industrial Engineering, North Tehran Branch, Islamic Azad University, Tehran, Iran

10.22034/jtd.2026.737051

Abstract

Intellectual capital, as one of the most important intangible assets, plays a key role in the success and survival of knowledge-based businesses. Assessing and managing intellectual capital maturity helps organizations develop and optimally utilize this valuable asset. This study was conducted with the aim of assessing the maturity status of intellectual capital in knowledge-based businesses in the west of the country. This study is applied in terms of its purpose, descriptive-survey in terms of data collection, and quantitative in terms of its implementation method. The statistical population of this study includes all knowledge-based companies located in industrial towns in the west of the country, of which 212 companies were selected as samples by stratified random sampling based on the technology category of these companies using the Cochran method. The data collection tool in this study is a standard questionnaire based on the Intellectual Capital Maturity Model (ICMM) by Vaz et al. (2018), which evaluates the main dimensions of human capital, structural capital, and relational capital with 21 indicators. The reliability of the questionnaire for the dimensions of human capital, structural capital and relational capital was calculated using Cronbach's alpha method as 89%, 84% and 87% respectively. The research data were evaluated using the mean, t-test, analysis of variance and correlation. The results of the research showed that the average level of intellectual capital maturity in knowledge-based businesses in the west of the country is at the first level of intellectual capital maturity, that is, the "beginning" level. Also, examining the dimensions of intellectual capital maturity shows that the dimensions of structural capital, human capital and relational capital are in a better position in these companies, respectively. A significant relationship was observed between the three dimensions of intellectual capital (human capital, structural capital and relational capital) and the maturity status of intellectual capital. According to the research findings, knowledge-based businesses in the west of the country need to pay more attention to the management and development of their intellectual capital. Investing in training and empowering employees, creating and developing knowledge infrastructures, and improving organizational processes can lead to improving the level of intellectual capital maturity and, as a result, increasing the competitiveness of these businesses. Also, this research, by providing an accurate picture of the state of intellectual capital maturity in the region, can be used as a basis for future policies and planning to develop the knowledge-based economy.

Keywords

Intellectual capital

intellectual capital maturity

knowledge-based businesses

industrial parks

Subjects

Knowledge Management

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