Using Two New Models for Measuring the Intellectual Capital

This paper reviews the intellectual capital and its measurements in communities especially in the developing countries. Moreover, paper proposes two new models to measure IC. These models based on monetary and financial perspective evaluate IC and designed according to the accounting rules. In these models, previous offered models including Stewart model of market to book value, Stewart model of Tobin's q, Lev's model of residual income, and Skandia Navigator model have been used. In the first model, intellectual capital has been divided into human and structural capital with the employ of Skandia model. The second model examines the approximate of intellectual capital based on accounting profits and identifying intellectual capital return