Iranmahd, Mohsen; Moeinaddin, Mahmoud; Shahmoradi, Nasim; … - In: International Journal of Academic Research in … 4 (2014) 2, pp. 1-12
In today's knowledge-based industry, the role of intellectual capitals in creating value for the business units is more effective than financial capitals. The accounting system plays a crucial role in finding appropriate strategies for achieving suitable methods of evaluating intellectual...