Towards Constructing a New Model for Reporting Intellectual Capital

Since the available models for intellectual capital are still imperfect and need to be developed, this work was built on the following assumption: There is a possibility to develop a comprehensive model of intellectual capital which is called Social Paradigm Based Intellectual Capital Model. In order to see the possibility of applying the proposed model, the following main hypothesis was put: There is no significant relation between the availability of intellectual capital components indicators and the possibility of Social Paradigm Based Intellectual Capital Model application. The main conclusion was the necessity for constructing a Social Paradigm Based Intellectual Capital Model and its Master Intellectual Capital Report to value organizations, whose assets are largely intangible, and to emphasize the role of intellectual capital in relation to value creation, and communicate how knowledge resources are managed in organizations within a strategic framework.

Autorentext

Dr. Walid Owais is an Assistant Professor of accounting.Before that, he worked in the Royal Scientific Society in Amman, Jordan for twelve years.Dr. Owais obtained several professional certifications, e.g., CFM, CFC and CRP.Dr. Owais has published articles in number of prestigious Journals with special focus on intellectual capital.