Document Type : Original Article
Authors
1 Assistant Professor, Department of Accounting, Babol branch, Islamic Azad University, Babol , Iran
2 Assistant Professor, Department of Accounting, Babol branch, Islamic Azad University, Babol, Iran
3 PhD student of accounting, Department of Accounting, Babol branch, Islamic Azad University, Babol, Iran
Abstract
Due to the importance of technology and innovation in the oil industry, it is necessary to look more closely at the intellectual property of this industry. Intellectual capital is a concept that can classify and report the technology capabilities and knowledge spillover in a comparative format. The present research is aimed at providing an appropriate framework for reporting intellectual capital in oil industry companies. For this research, semi-structured interviews have been done with 15 experts and people from petrochemical and petroleum companies with intellectual and experiential thinking space. After the interview, the relevant texts were analyzed by the thematic analysis method. Finally, the intellectual capital reporting framework was extracted as a qualitative research product. Then, a questionnaire was designed to assess the acceptance of the qualitative model, which was distributed among the statistical community consisting of professors and PhD students and experts of different universities and companies. The results of the distributed questionnaire showed that the components of the framework were approved by the respondents.
Keywords
- Intellectual capital
- Financial reporting
- Information asymmetry
- Oil industry companies
- Thematic analysis
Main Subjects
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