Accounting and Auditing Review

Accounting and Auditing Review

The Relationship of Intellectual Capital (Human, Customer and Structural) and the Performance of Insurance Industry " Managers' View Points"

Authors
Vida Mojtehed Zadeh
Seyed Hosein Alavi Tabari
Mehrnaz Mehdizadeh
Abstract
In the two recent decades, organizational performance management has become one of significant and interesting object of study. Many specialists in management area believe that human resources are the main basis of quality improvement and productivity of the firms and must be considered as the reason of increasing efficiency & productivity and is a kind of capital. Qualitative and knowledge-based human resource is the most important competitive advantages of organizations and the rarest recourse in today’s knowledge-based economy.
The aim of this research is considering the relationship of the intellectual capital and the performance of insurance industry, from managers' view points.
The results showed that while considering the relationship of intellectual, human, customer (relational) and structural capitals and performance, separately and independent of each other, a significant relation has been seen. However, in simultaneously consideration, just structural and human capitals have showed a significant relation to the performance.
Keywords
customer and structural capitals
Human
Intellectual