با همکاری مشترک دانشگاه پیام نور و انجمن مدیریت دولتی ایران و انجمن مدیریت رفتار سازمانی

نوع مقاله : توصیفی

نویسندگان

1 استاد مدیریت دولتی، دانشگاه علامه طباطبایی

2 دانشیار مدیریت دولتی، دانشگاه علامه طباطبایی

3 دکترای مدیریت بازرگانی، دانشگاه علامه طباطبایی

چکیده

سرمایه فکری دانشی است که می تواند تولید ارزش کند. امروزه توجّه به سرمایه های فکری، رویکردی است که ابزار تحقّق کارایی و کارآمدی را در اختیار مدیران بخش دولتی می گذارد و از این رو مؤلفه های ناملموس مورد توجّه شدید در بخش دولتی قرار گرفته است، علیرغم این میزان اهمّیت، سرمایه فکری در سازمان های دولتی به ندرت جایگاه خود را یافته است و  تا کنون تعداد کمی از سازمان های دولتی برای اندازه گیری و مدیریت و گزارش داراییهای ناملموس خود تلاش کرده اند .این تحقیق در پی ارائه مدلی برای اندازه گیری و ارزیابی سطح سرمایه های فکری در سازمان های فرهنگی-دولتی کشور و آزمون مدل از طریق ارزیابی سرمایه های فکری وزارت فرهنگ و ارشاد اسلامی به عنوان بزرگترین و اصلی ترین سازمان متولی فرهنگ در ایران می باشد، تا از این رهگذر در جهت مدیریت هر چه بهتر این سرمایه ها گام برداشته شود.در این تحقیق پس از مروری بر ادبیات سرمایه های فکری و به خصوص مدل های اندازه گیری و ارزیابی سرمایه فکری در سازمان های دولتی، مدل اولیه تحقیق طراحی شد، با استفاده از تکنیک گروه کانونی و دلفی و استفاده از نظرات خبرگان شاخص های مدل تعدیل و اصلاح شدند و پرسشنامه حاصله در وزارت فرهنگ و ارشاد اسلامی مورد آزمون قرار گرفت.تجزیه و تحلیل یافته های حاصله از پیمایش، فرضیه های تحقیق و روایی مدل ارائه شده برای اندازه گیری و ارزیابی سرمایه های فکری سازمان های فرهنگی-دولتی را مورد تأیید قرار داد.

کلیدواژه‌ها

عنوان مقاله [English]

Designing an Intellectual Capital Measuring Model for Iranian Cultural Public Organizations

نویسندگان [English]

  • Shamsossadat Zahedi 1
  • Behrooz Rezaeimanesh 2
  • Alireza Eslambolchi 3

چکیده [English]

Intellectual capital is a knowledge that can create value. Nowadays, attention to intellectual capital is an approach that provides instrument for efficiency and effectiveness fulfilment for public departments' managers and hence, intangible elements are paid attention intensively in public departments, in spite of the emphasis, there is a place for intellectual capital in public organizations hardly ever and so far, a few number of public organizations attempts to measure, manage and report their intangible assets. To deal with managing these capitals better, this research intends to present a model for measuring and evaluating intellectual capitals level in Iranian public cultural organization and testing the model through evaluating intellectual capitals in the ministry of culture and Islamic guidance as the largest and main organization, custadian of culture in Iran. In this study, the research primary model was designed after a review on intellectual capital literature and particularly measurment models and evaluation of intellectual capital in public organizations, then by using focus group and delphi techniques and ideas of a panel of experts, model's criteria were adjusted and reformed and the resulted questionnaire was examined in the ministry of culture and Islamic guidance. Findings analysis confirmed research hypotheses and the validity of presented model for meadsuring and evaluating intellectual capital in public cultural organizations.

کلیدواژه‌ها [English]

  • Intellectual Capital
  • knowledge management
  • Intangabile assets
  • Human Capital
  • Structural Capital
  • Social Capital
  • communicational Capital
Bontis, N. (1998), "Intellectual Capital: an Exploratory Study that Develops Measures and Models", Management Decision, Vol. 36 No.2, pp.63-76.
Bontis, N., Dragonetti, N.C., Jacobsen, K. and Roos, G. (1999) "The Knowledge Toolbox: A review of the Tools Available to Measure and Manage Intangible Resources", European Management Journal Vol.17 No.4, pp.391-402.
Bontis, N. (2002), "Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of the Field", in Choo,
C.W., Bontis, N. (Eds),The Strategic Management of Intellectual Capital and Organizational Knowledge, Oxford University Press, Oxford, pp.621-42.
Bossi, A. (2003), “La Medición del Capital Intelectual en el Sector Público”, PhD Research, University of Zaragoza, Spain, .
Bossi, A., Fuertes, Y., Serrano, C. (2005), "Reflexiones en Torno a la Aplicación Del capital Intelectual en el Sector Público", Revista Española de Financiación y Contabilidad, Vol. No.124, January-March, pp.211-45.
Brooking, Annie, (1996). " Intellectual Capital – Core Asset for Third Millennium Enterprise."
Bueno, E., Merino, C., Salmador, M.P. (2004), “Towards a Model of Intellectual Capital in Public Administrations”, Paper presented at 3rd International Conference, Iberoamerican Academy of Management, Sao Paulo, 7-10 December, .
Bueno, E. (2004), “La Administración Pública Como Agente del Conocimiento en la Sociedad de la Información. Sistema de Gestión y Desarrollo del Capital Intelectual”, Proyecto SICAP, Centro de Investigación sobre la Sociedad del Conocimiento (CIC), Madrid, Spain, .
Caba, C., Sierra, M. (2001), "Incorporación de un Estado Sobre el Capital Intelectual en los Organismos Públicos", Actualidad Financiera, No.175, pp.59-74
Carlin, T.M., Yongvanich, K., Guthrie, J. (2005), “Public Sector Performance Reporting: the Intellectual Capital Question?”, Paper Presented at 9th International Research Symposium on Public Management, Bocconi University, Milan, 6-8 April, .
Chen, J., Zhu, Z. and Xie, H.Y. (2004), "Measuring Intellectual Capital: a new Model and Empirical Study", Journal of Intellectual Capital, Vol.5, No.1, pp.195-212.
Chen, Y.S. (2008), "The Positive Effect of Green Intellectual Capital on Competitive Advantages of Firms", Journal of Business Ethics, Vol. 7 No.3, pp.271-86.
Dzinkowski, R. (2000), "The Measurement and Management of Intellectual Capital: an Introduction", Management Accounting, Vol. 78 No.2, pp.32-6.
Dragonetti, N.C., Roos, G. (1998), “Efficiency and Effectiveness in Government Programmes: an Intellectual Capital Perspective”, Paper Presented at 2nd World Congress on Intellectual Capital, McMasters University, Hamilton, 21-23 January, .
Edvinsson, L., Sullivan, P.H. (1996), "Developing a Model for Managing Intellectual Capital", European Management Journal, Vol. 14 No.4, pp.356-65.
Euroforum (1998), "Medición del Capital Intelectual. Modelo Intelect", Instituto Universitario Euroforum Escorial, San Lorenzo del Escorial, Madrid, Spain, .
European Foundation for Quality  Management (EFQM) (1997), "Modelo EFQM  de Excelencia Empresarial", Madrid,
García, M. (2001), “La Información Contable de los Activos Intangibles”, PhD research, Universidad San Pablo Ceu, Madrid, Spain, .
Hodges, R., Mellet, H. (2002), “Testing the new Public Management: Accounting Regulation and due Process”, paper presented at The European Accounting Association Congress, Copenhagen, .
Hood, C. (1995), "The new Public Management in the 1980s: Variations on a Theme", Accounting, Organizations and Society, Vol. 20 No.2/3, pp.93-109.
Joyce, P. (1999)," Strategic Management for the Public Services", Open University Press, Milton Keynes
Mouritsen, J., Larsen, H.T., Bukh, P.N. (2005), "Dealing with the Knowledge Economy: Intellectual Capital Versus balanced Scorecard", Journal of Intellectual Capital, Vol. 6 No.1, pp.8-27.
Kaplan, R.S. and Norton, D.P. (1992), "Using the Balanced Scorecard as a Strategic Management System", Harvard Business Review, January-February.
Kong, E. (2007a), "The Strategic Importance of Intellectual Capital in the non-Profit Sector", Journal of Intellectual Capital, Vol. 8 No.4, pp.721-31.
Kong, E. (2007b), "The Human Capital and Human Resource Management Relationships in non-Profit Organisations: Misunderstanding and Implication", International Journal of Knowledge Management Studies, Vol. 1 No.3/4, pp.471-83.
Kong, E. (2008), "The development of Strategic Management in the non-Profit Context: Intellectual Capital in Social Service non-Profit Organizations", International Journal of Management Reviews, Vol. 10 No.3, pp.281-99.
Kong, E. (2009), "Facilitating Learning through Intellectual Capital in Social Service non-Profit Organisations", International Journal of Learning, Vol. 16 No.2, pp.533-50.
Kong, E., Prior, D. (2008), "An Intellectual Capital Perspective of Competitive Advantage in non-Profit Organizations", International Journal of Nonprofit and Voluntary Sector Marketing, Vol. 13 pp.119-28.
Kong, E., Thomson, S.B. (2006), "Intellectual Capital and Strategic Human Resource Management in Social Service non-Profit Organisations in Australia", The International Journal of Human Resource Development and Management, Vol. 6 No.2-4, pp.213-31.
Kong, E., Thomson, S.B. (2009), "An Intellectual Capital Perspective of Human Resource Strategies and Practices", Knowledge Management Research and Practice, Vol. 7 No.4, pp.356-64.
Merino, C., Merino, B., Plaz, R., Villar, L. (2003), “Capital Intelectual en la Administración Pública: el caso del Instituto de Estudios Fiscales”, paper presented at XII Congreso de la Asociación Española de Contabilidad y Administración de Empresas (AECA), Cádiz, 29-30 September, .
McLaughlin, K., Osborne, S.P., Ferli, E. (Eds)(2002),"New Public Management. Current Trends and Future Prospects", Routledge, London and New York, NY, .
Mouritsen, J., Larsen, H.T., Bukh, P.N. (2004), "Dealing with the Knowledge Economy: Intellectual Capital Versus balanced Scorecard", Journal of Intellectual Capital, Vol. 6 No.1, pp.8-27.
OECD (2003), "Public Sector Transparency and International Investment Policy", Available at: www.Oecd.or/Dataoecd/45/22/2506884.pdf (accessed 15 February 2008), .
Olsen, J.P., Peters, G. (1995)," Lessons from Experience: Experiential Learning in Administrative Reforms in Eight Democracies", Scandinavian University Press, Oslo,
Redmon, R. & Curtis, S.(2009). "Focus Group: Principle & Process", Nurse Researcher 16(3), 57-69
Roos, J.,Roos, G., Dragonetti, N.C. and Edvinsson, L. (1998)," intellectual capital : Navigating the New Business Landscape", Macmillan press Limited , London.
Schiuma, G., Lerro, A. (2008), "Intellectual Capital and Companies Performance Improvement", Measurement Business Excellence, Vol. 12