مطالعات مدیریت گردشگری عصر هوشمند

مطالعات مدیریت گردشگری عصر هوشمند

تحلیل نقش سرمایه فکری و نوآوری در رشد شرکت های گردشگری شهر مشهد

نوع مقاله : مقاله پژوهشی

نویسندگان
1 استادیار گروه مدیریت، دانشگاه پیام نور، تهران، ایران.
2 گروه مدیریت، دانشگاه پیام نور، تهران، ایران.
3 استادیار گروه ریاضی، دانشگاه پیام نور، تهران، ایران.
چکیده
با توجه به اهمیت موضوع رشد شرکت­های گردشگری، پژوهش حاضر با هدف بررسی تأثیر سرمایه فکری و نوآوری در رشد شرکت­های گردشگری شهر مشهد انجام شد. این پژوهش از حیث هدف، کاربردی و از حیث ماهیت، توصیفی-پیمایشی است. جامعه آماری تحقیق حاضر مشتمل بر کارشناسان شرکتهای گردشگری شهر مشهد به تعداد 700 نفر در نظر گرفته شد که با به‌کارگیری فرمول کوکران حجم نمونه معادل 248 نفر محاسبه ‌شد. نمونه‌گیری بهصورت خوشهای در دسترس انجام شد. برای جمع‌آوری داده‌ها در این پژوهش از پرسشنامه‌های استاندارد استفاده ‌شد که روایی و پایایی این پرسشنامه­ها از طریق ارزیابی روایی صوری و روایی سازه (روایی همگرا و واگرا) و محاسبه ضریب آلفای کرونباخ و پایایی ترکیبی تایید شدند. تحلیل داده‌ها با روش مدل معادلات ساختاری و با استفاده از نرم‌افزار Smart-PLS صورت گرفت. یافته­ها نشان داد که سرمایه رابطه­ای بر نوآوری فرآیند و نوآوری بازاریابی شرکت­های گردشگری تاثیرگذار است. طبق نتایج این پژوهش می­توان این گونه بیان نمود که شرکت‌های گردشگری برای افزایش رشد شرکت باید توجه ویژه­ای­ به سرمایه­های رابطه­ای و سازمانی نمایند و با توجه به اینکه نقش میانجی متغیرهای نوآوری سازمانی و نوآوری بازاریابی در این ارتباط تایید شد؛ لذا به مدیران این شرکت­ها پیشنهاد می­گردد که هدایت این سرمایه­­ها به سمت ایجاد نوآوری سازمانی و بازاریابی می­تواند زمینه ساز رشد شرکت در قالب سودآوری و سهم بازار باشد.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Analysis of the role of intellectual capital and innovation in the growth of Mashhad tourism companies

نویسندگان English

fatemeh dadmand 1
MOSTAFA GOHARY MOGHADAM 2
maryam yaghoobi 3
1 Assistant Professor, Department of Management, University of Payame Noor University (PNU), Tehran, Iran.
2 Department of Management, University of Payame Noor University (PNU), Tehran, Iran.
3 Department of mathematics, Payame Noor University, .Tehran, Iran
چکیده English

Acknowledging the significance of growth in tourism businesses, this study examined how intellectual capital and innovation influence the expansion of tourism companies in Mashhad, Iran. The research is applied in purpose and descriptive-survey in nature. The statistical population included 700 individuals from tourism firms in Mashhad. Using Cochran's formula, a sample size of 248 participants was determined. A cluster sampling technique was utilized. Data were gathered through standardized questionnaires, whose validity and reliability were confirmed by expert evaluation and by calculating Cronbach's alpha and composite reliability coefficients. Structural equation modeling with Smart-PLS software was used for data analysis. Results revealed that relational capital has a significant impact on both process innovation and marketing innovation within the companies studied. Consequently, it is suggested that tourism companies focus particularly on their relational and organizational capital to promote growth. Additionally, since the mediating effects of organizational and marketing innovation were verified, managers are advised to strategically channel these types of capital toward enhancing organizational and marketing innovation, which can lead to increased profitability and market share.

کلیدواژه‌ها English

knowledge-based economy
intellectual capital
tourism companies
innovation
ازهری، سونیا و رضوانی، محمدرضا. (1404). تبیین الگوهای فکری توسعه پایدار گردشگری شهری (مورد مطالعه: شهر اردبیل). مطالعات مدیریت گردشگری عصر هوشمند، ۲(۱)، 122-103.
doi:10.22072/tmsse.2025.2046707.1020
تقوی، مهدی، صفایی، پویان و کرد، عادله. (1397). بررسی اثرات رشد گردشگری بر تولید ناخالص داخلی (نمونه موردی ایران). اقتصاد کاربردی، ۸(۲۷)، 58-49.
 https://sid.ir/paper/202029/fa
حبیبی، آرش و عدن‌ور، مریم. (1396). مدل‌یابی معادلات ساختاری و تحلیل عاملی. انتشارات جهاد دانشگاهی.
حسینی، سیده‌فرزانه، فرید، داریوش و دلشاد، علی. (1403). بررسی اثر ساختار سرمایه و ریسک سیستماتیک بر عملکرد سودآوری هتل‌ها (مورد مطالعه: هتل‌های منتخب شهر یزد). مطالعات مدیریت گردشگری عصر هوشمند، ۱(۱)، 187-176.  
 doi:10.22072/tmsse.2024.722034
دالوند، وحید، سپهوند، رضا و نظرپوری، امیرهوشنگ. (1400). اثر سرمایه فکری روی مزیت رقابتی و عملکرد سازمانی با نقش میانجی نوآوری و فرهنگ یادگیری اعضای هیأت علمی دانشگاه لرستان. رشد فناوری، ۱۸(۶۹)، 45-34.
https://sid.ir/paper/964507/fa
ستایش، محمدحسین، سعیدی، مجتبی و قدیریان‌آرانی، محمدحسین. (1392). رابطه بین عناصر سرمایه فکری و مدیریت سود. پژوهش‌های حسابداری مالی و حسابرسی، ۵(۱۸)، 106-73.
سلیمی، مهدی و کشوری، فاطمه. (1398). اثر سرمایه فکری بر نوآوری و چابکی سازمانی کارکنان ادارات ورزش و جوانان: نقش میانجی اخلاق حرفه‌ای. مدیریت منابع انسانی در ورزش، ۷(۱)، 79-61.
doi:10.22044/shm.2020.6763.1705
شمسی، سمیه. (1399). سرمایه فکری. مدیریت تبلیغات و فروش (رهیافتی در مدیریت بازرگانی) ۱(۲)، 22-15.  
https://sid.ir/paper/269684/fa
صمیمی، مهدی، میرجمهری، علیرضا و قربانی، رضا. (1400). بررسی اثر سرمایه فکری در عملکرد سازمان‌های دانش‌بنیان دفاعی با نقش میانجی نوآوری در سازمان. علوم و فنون نظامی، ۱۷(۵۸)، 48-29.
doi:10.22034/qjmst.2022.105874.1267
ضیاءآبادی، مریم. (1396). بررسی تأثیر صنعت توریسم بر رشد اقتصادی ایران سال‌های بعد از انقلاب. کنفرانس بین‌المللی پژوهش‌های نوین در مدیریت، اقتصاد، توانمندی صنعت جهانگردی در توسعه، مشهد.
عالم‌تبریز، اکبر، رجبی‌فرد، ایمان و حاجی‌باباعلی، علی. (1388). سرمایه فکری: اندازه‌گیری، افشا، مدیریت. مرکز آموزش و تحقیقات صنعتی ایران.
محمودی، علیرضا، زارعی، عاطفه و فامیل‌روحانی، سیدعلی‌اکبر. (1400). بررسی تأثیر سرمایه‌های فکری بر نوآوری با میانجی‌گری مدیریت دانش در کتابخانه‌های عمومی ایران. علوم و فنون مدیریت اطلاعات، ۷(3)، 60-17.
نائیجی، محمدجواد، قورچی‌بیگی، اسحاق، قربانی‌فاراب، محمدتقی و سیدعلی‌جانلو، محمدحسین. (1401). بررسی نقش تعدیل‌گری مدیریت دانش استراتژیک در رابطه ابعاد سرمایه فکری و عملکرد نوآورانه (نمونه پژوهش: شرکت‌های لبنی). مدیریت دانش سازمانی، ۵(۱۹)، 171-145.
https://sid.ir/paper/1050883/fa
نیک‌بین، مهنا. (1404). نقش مدیریت شهری در توسعه گردشگری هوشمند: مطالعه‌ای در کلان‌شهر تهران. مطالعات مدیریت گردشگری عصر هوشمند، ۲(۲)، 20-1.
doi:10.22072/tmsse.2025.2071830.1057
Abdullah, D.F.; Sofian, S.; Bajuri, N.H. (2015). Intellectual capital as the essence of sustainable corporate performance. Pertanika J. Soc. Sci. Humanit., 23, 131–144.
Agostini, L., Nosella, A., & Filippini, R. (2017). Does intellectual capital allow improving innovation performance? A quantitative analysis in the SME context. Journal of Intellectual Capital, 18(2), 400-418.
Al Kurdi, B., Alshurideh, M. & Al afaishat, T. (2020). Employee retention and organizational performance: Evidence from banking industry. Management Science Letters, 10(16), 3981-3990.
Al Momani, K.M.K.; Nour, A.-N.I.; Jamaludin, N.; Abdullah, W.Z.W. (2021). The Relationship Between Intellectual Capital in the Fourth Industrial Revolution and Firm Performance in Jordan. In The Fourth Industrial Revolution: Implementation of Artificial Intelligence for Growing Business Success; Springer: Cham, Switzerland; 71–97.
doi:10.1007/978-3-030-62796-6_4
Alam Tabriz, A., Rajabi Fard, A. and Haji Baba Ali, A. (2009). Intellectual capital measurement, disclosure, management. First Edition. Tehran: Publications of Iran Industrial Research and Education Center. [In Persian]
Ali, M.A.; Hussin, N.; Haddad, H.; Al-Araj, R.; Abed, I.A. (2021). A multidimensional view of intellectual capital: The impact on innovation performance. J. Open Innov. Technol. Mark. Complex, 7, 216.
Ali, M.A.; Hussin, N.; Jabbar, H.K.; Abed, I.A.; Othman, R.; Mohammed, A. (2020). Intellectual Capital and Firm Performance Classification and Motivation: Systematic Literature Review. TEST Eng. Manag. 3, 28691–28703.
Al-Khalil, S.S., Dahiyat, S.E., & Al-dalahmeh, M.A. (2014). Intellectual capital development and its effect on technical innovation in banks operating in Jordan. Journal of Management Research, 6(1), 211.
Almazrouei, F. A., Alshurideh, M., Al Kurdi, B., & Salloum, S. A. (2020, October). Social Media Impact on Business: A Systematic Review. In International Conference on Advanced Intelligent Systems and Informatics (pp. 697-707). Springer, Cham.
doi:10.1007/978-3-030-58669-0_62
Alrowwad, A., Masa’deh, R., & Abualoush, S.H. (2020). Innovation and intellectual capital as intermediary variables among transformational leadership, transactional leadership, and organizational performance. Journal of Management Development, 39(2), 196-222.
Amin, S.; Usman, M.; Sohail, N.; Aslam, S. (2018). Relationship between intellectual capital and financial performance: The moderating role of knowledge assets. Pak. J. Commer. Soc. Sci., 12, 521–547.
Asiaei, K., & Jusoh, R. (2015). A multidimensional view of intellectual capital: the impact on organizational performance. Management decision.
Asiaei, K.; Jusoh, R. (2017). Using a robust performance measurement system to illuminate intellectual capital. Int. J. Account. Inf. Syst., 26, 1–19.
Asiaei, K.; Jusoh, R.; Bontis, N. (2018). Intellectual capital and performance measurement systems in Iran. J. Intellect. Cap., 19, 294–320.
Azhari, S., & Rezvani, M. R. (2025). Analyzing the taught patterns of urban tourism with an emphasis on sustainable development (Case study: Ardabil city). Journal of Tourism Management Studies of the Smart Era, 2(1), 103–122. [In Persian]
Becker, G. S. (1962). Investment in human capital: A theoretical analysis. Journal of political economy, 70(5, Part 2), 9-49.
Bhattacharya, A., Morgan, N. A., & Rego, L. L. (2022). Examining why and when market share drives firm profit. Journal of Marketing, 86(4), 73-94.
Bogers, M.; Chesbrough, H.; Heaton, S.; Teece, D.J. (2019). Strategic management of open innovation: A dynamic capabilities perspective. Calif. Manage. Rev., 62, 77–94.
Buzzel, R.D., B.T. Gale and R.G.M. Sultan, (1975). Market shares a key to profitability. Harvard Business Review, 53(JanuaryFebruary): 97-106.
Cabrilo, S.; Dahms, S. (2018). How strategic knowledge management drives intellectual capital to superior innovation and market performance. J. Knowl. Manag., 22, 621–648.
Campos, S., Dias, J. G., Teixeira, M. S., & Correia, R. J. (2022). The link between intellectual capital and business performance: a mediation chain approach. Journal of Intellectual Capital, 23(2), 401-419.
Chatterjee, S.; Chaudhuri, R.; Thrassou, A.; Sakka, G. (2021). Impact of firm’s intellectual capital on firm performance: A study of Indian firms and the moderating effects of age and gender. J. Intellect. Cap.
Cisneros, M.A.I.; Hernandez-Perlines, F. (2018). Intellectual capital and Organization performance in the manufacturing sector of Mexico. Manag. Decis, 56, 1818–1834.
Dalvand, V., Sephvand, R. and Nazarpuri A. (2020) The effect of intellectual capital on competitive advantage and organizational performance with the mediating role of innovation and learning culture of academic staff members of Lorestan University. Technology Development 18 (69): 34-45. [In Persian]
Damanpour, F. (1991). Organizational innovation: A meta-analysis of effects of determinants and moderators. Academy of Management Journal, 34(3), 555-590.
Darus, N.M.; Yunus, A.R.; Othman, N.A.; Sani, N.A.; Rahman, N. (2018). Integration of intellectual capital and innovation in SMEs’ performance: A conceptual framework. J. Fundam. Appl. Sci., 10, 339–354.
Deeb, K.A.; Merhej, M.M. (2016). The impact of structural capital on the innovation performance in Syrian Universities: A field study in Tishreen University. Eur. Online J. Nat. Soc. Sci., 5, 664.
Diaz-Fernandez, M., Pasamar-Reyes, S., & Valle-Cabrera, R. (2017). Human capital and human resource management to achieve ambidextrous learning: A structural perspective. BRQ Business Research Quarterly, 20(1), 63-77.
Duodu, B., & Rowlinson, S. (2016). Intellectual capital and innovation in construction organizations: A conceptual framework. In the Engineering Project Organization Conference (EPOC2016).
Duodu, B.; Rowlinson, S. (2021). Intellectual Capital, Innovation, and Performance in Construction Contracting Firms. J. Manag. Eng., 37, 4020097.
Dzenopoljac, V., Yaacoub, C., Elkanj, N., & Bontis, N. (2017). Impact of intellectual capital on corporate performance: evidence from the Arab region. Journal of Intellectual Capital.
Edeling, Alexander, and Alexander Himme (2018). When Does Market Share Matter? New Empirical Generalizations from a Meta-Analysis of the Market Share–Performance Relationship. Journal of Marketing, 82(3), 1-24.
Edvinsson, L. (1997). Developing intellectual capital at Skandia. Long range planning, 30(3), 366-373.
Edvinsson, L.M., & Malone, M. (1997). MS, Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Roots.
Gupta, O., & Roos, G. (2001). Mergers and acquisitions through an intellectual capital perspective. Journal of Intellectual capital.
Habibi, A., Adan War, M. (2016). Structural equation modeling and factor analysis. Academic Jihad Publications. [In Persian]
Hameed, A.A.; Anwar, K. (2018). Analyzing the Relationship between Intellectual Capital and Organizational Performance: A Study of Selected Private Banks in Kurdistan. Int. J. Soc. Sci. Educ. Stud., 4, 39.
Han, Y.; Li, D. (2015). Effects Of Intellectual Capital on Innovative Performance: The Role of Knowledge-Based Dynamic Capability. Manag. Decis, 53, 40–56.
Hosseini, S. F., Farid, D., & Delshad, A. (2024). Investigating the effect of capital structure and systematic risk on the profitability of hotels (Case study: Yazd city selected hotels). Journal of Tourism Management Studies of the Smart Era, 1(1), 176–187. [In Persian]
Katsikeas, Constantine S., Neil A. Morgan, Leonidas C. Leonidou, and G. Tomas M. Hult. (2016). Assessing Performance Outcomes in Marketing. Journal of Marketing, 80(2), 1-20.
Kengatharan, N. (2019). A knowledge-based theory of the firm: Nexus of intellectual capital, productivity and firms’ performance. Int. J. Manpow.
Khalique, M.; Shaari, J.A.N.B.; Isa, A.H.B.M. (2013). The road to the development of intellectual capital theory. Int. J. Learn. Intellect. Cap., 10, 122–136.
Knight, K.E. (1967). A Descriptive Model of Intra-Firm Innovation Process.  Journal of Management, 40 (4), 478-96.
Lazzarotti, V., Manzini, R., Nosella, A., & Pellegrini, L. (2017). Innovation ambidexterity of open firms. The role of internal relational social capital. Technology Analysis & Strategic Management, 29(1), 105-118.
Limijaya, A.; Hutagaol-Martowidjojo, Y.; Hartanto, E. (2021). Intellectual capital and firm performance in Indonesia: The moderating role of corporate governance. Int. J. Manag. Financ. Account., 13, 159–182.
Liu, C.H., Gan, B., Luo, B.N., & Zhang, Y. (2020). Clarifying the effect of organization learning on service innovation: the mediating role of intellectual capital. The International Journal of Human Resource Management, 31(10), 1207-1234.
Mahmoudi, R., Zarei, A., Famil Rouhani, A. A. (2020). Investigating the effect of intellectual capital on innovation with the mediation of knowledge management in Iran's public libraries. Information Management Sciences and Techniques, 7(3). [In Persian]. 
doi: 10.22091/stim.2020.5943.1440
Manual, O. (2005). Proposed guidelines for collecting and interpreting technological innovation data. OCDE: Statistical Office of the European Communities.
Martín-de Castro, G.; Díez-Vial, I.; Delgado-Verde, M. (2019). Intellectual capital and the firm: Evolution and research trends. J. Intellect. Cap., 20, 555–580.
McDowell, W.C.; Peake, W.O.; Coder, L.A.; Harris, M.L. (2018). Building small firm performance through intellectual capital development: Exploring innovation as the “black box”. J. Bus. Res., 88, 321–327.
Mehralian, G., Rasekh, H.R., Akhavan, P., & Ghatari, A.R. (2013). Prioritization of intellectual capital indicators in knowledge-based industries: Evidence from pharmaceutical industry. International Journal of Information Management, 33(1), 209-216.
Mohapatra, S., & Pattanayak, J. K. (2024). Unveiling the relationship between intellectual capital and corporate performance through earnings management practices. Benchmarking: An International Journal.
Montañés-Del-Río, M.Á., & Medina-Garrido, J.A. (2020). Determinants of the propensity for innovation among entrepreneurs in the tourism industry. Sustainability, 12(12), 5003.
Mubarik, M. S., Chandran, V. G. R., & Devadason, E. S. (2018). Measuring human capital in small and medium manufacturing enterprises: what matters? Social Indicators Research, 137, 605-623.
doi:10.1007/s11205-017-1601-9
Mubarik, S., Chandran, V. G. R., & Devadason, E. S. (2016). Relational capital quality and client loyalty: firm-level evidence from pharmaceuticals, Pakistan. The learning organization.
Naeji, M., Qorchi Beigi, A., Ghorbani Farab, M., Seyed Ali Janlu, M. (2022). Investigating the moderating role of strategic knowledge management in relation to intellectual capital dimensions and innovative performance (research sample: dairy companies). Organizational Knowledge Management Quarterly 5(4): 145-171. [In Persian]
Nhon, H.T.; Thong, B.Q.; Trung, N.Q. (2020). The effects of intellectual capital on information communication technology firm performance: A moderated mediation analysis of environmental uncertainty. Cogent Bus. Manag, 7, 1823584.
Nieves, J., Quintana, A., & Osorio, J. (2014). Knowledge-based resources and innovation in the hotel industry. International Journal of Hospitality Management, 38, 65-73.
Nikbin, M. (2025). The role of urban management in smart tourism development: A study of the Tehran metropolis. Journal of Tourism Management Studies of the Smart Era, 2(2), 1–20. [In Persian]
Nimtrakoon, S. (2015). The relationship between intellectual capital, firms’ market value and financial performance: Empirical evidence from the ASEAN. Journal of intellectual capital, 16(3), 587-618.
Norreklit, H. and F. Mitchell, (2007). The balanced scorecard in issues in management accounting. 1st Edn., Essex England: Pearson Education Ltd.
Obeidat, U., Obeidat, B., Alrowwad, A., Alshurideh, M., Masadeh, R., & Abuhashesh, M. (2021). The effect of intellectual capital on competitive advantage: The mediating role of innovation. Management Science Letters, 11(4), 1331-1344.
Omerzel, D. G. (2010). The impact of knowledge management on SME growth and profitability: A structural equation modelling study. African journal of business management, 4(16), 3417.
O'Sullivan, D., & Dooley, L. (2008). Defining innovation. Applying Innovation, 3-32.
Palazzi, F.; Sgrò, F.; Ciambotti, M.; Bontis, N. (2020). Technological intensity as a moderating variable for the intellectual capital– performance relationship. Knowl. Process Manag, 27, 3–14.
Patky, J., & Pandey, S.K. (2020). Does flexibility in human resource practices increase innovation? Mediating role of intellectual capital. South Asian Journal of Human Resources Management,
Pearce, J.A. and R.B. Robinson, (2003). Strategic management. Pennsylvania, USA: McGraw-Hill/Irwin.
Racela, O.C.; Thoumrungroje, A. (2015). When do customer orientation and innovation capabilities matter? An investigation of contextual impacts. Asia Pac. J. Mark. Logist. 2020, 32, 445–472.
Reza, S., Mubarik, M. S., Naghavi, N., & Rub Nawaz, R. (2020). Relationship marketing and third-party logistics: evidence from hotel industry. Journal of Hospitality and Tourism Insights, 3(3), 371-393.
Rindermann, H.; Kodila-Tedika, O.; Christainsen, G. (2015). Cognitive capital, good governance, and the wealth of nations. Intelligence, 51, 98–108.
Rodrigues, L.L., Tejedo-Romero, F., & Craig, R. (2017). Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal. International Journal of Disclosure and Governance, 14(1), 1-29.
doi:10.1057/jdg.2015.20
Salimi, M. and Kashiri, F. (2019). The effect of intellectual capital on innovation and organizational agility of employees of sports and youth departments: the mediating role of professional ethics. Human Resource Management in Sport 7(1): 61-79. [In Persian]
Samimi, M., Mirjamehri, A. and Ghorbani, R. (2020). Investigating the effect of intellectual capital on the performance of defense knowledge-based organizations with the mediating role of innovation in the organization. Military Sciences and Techniques, 17 (58): 29-48. [In Persian]
doi: 10.22034/qjmst.2022.105874.1267
Satish, M., Saidi, M. and Qadirian Arani, M. (2012). The relationship between elements of intellectual capital and earnings management. Financial Accounting and Audit Research (Financial Accounting and Audit Research), 5(18), 73-106. [In Persian]
Scafarto, V.; Ricci, F.; Scafarto, F. (2016). Intellectual capital and firm performance in the global agribusiness industry. J. Intellect. Cap., 17, 530–552.
Shamsi, S. (2019). Intellectual Capital. Advertising and Sales Management (An Approach in Business Management) 1(2): 15-22. [In Persian]
Sharabati, A.A., Nour, A.N., & Shamari, N.S. (2013). The impact of intellectual capital on Jordanian telecommunication companies' business performance. American Academic & Scholarly Research Journal, 5(3 special issue), 32.
Siguaw, J.A., Simpson, P.M. and Enz, C.A. (2006). Conceptualizing Innovation Orientation: A Framework for Study and Integration of Innovation Research, Journal of Product Innovation Management, 23 (6), 556-574.
Soewarno, N. and Tjahjadi, B. (2020). Measures that matter: an empirical investigation of intellectual capital and financial performance of banking firms in Indonesia, Journal of Intellectual Capital, 21 (6), 1085-1106.
Stacchezzini, R.; Florio, C.; Sproviero, A.F.; Corbella, S. (2019). Intellectual capital ontology in an integrated reporting context. J. Intellect. Cap., 20, 83–99.
Subramaniam, M., & Youndt, M. A. (2005). The influence of intellectual capital on the types of innovative capabilities. Academy of Management journal, 48(3), 450-463.
Sullivan, P.H. (2000). Value driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value. John Wiley & Sons, Inc.
Sun, X.; Li, H.; Ghosal, V. (2020). Firm-level human capital and innovation: Evidence from China. China Econ. Rev., 59, 101388.
Tagvi, M., and Safaei, P., and Kurd, A. (2017). Investigating the effects of tourism growth on gross domestic product (Case example of Iran). Applied Economics, 8(27), 49-58.  [In Persian]
Tiwari, R., & Arora, A. (2025). Moderating role of gender diversity in the relationship between intellectual capital efficiency and corporate performance. International Journal of Productivity and Performance Management, 74(2), 544-563.
Torre, C.; Tommasetti, A.; Maione, G. (2020). Technology usage, intellectual capital, firm performance and employee satisfaction: The accountants’ idea. TQM J., 33, 545–567.
Varadarajan, R. (2020). Customer Information Resources Advantage, Marketing Strategy and Business Performance: A Market Resources Based View, Industrial Marketing Management, 89, 89-97.
Wang, Z.; Cai, S.; Liang, H.; Wang, N.; Xiang, E. (2021). Intellectual capital and firm performance: The mediating role of innovation speed and quality. Int. J. Hum. Resour. Manag. 32, 1222–1250.
Wendra, W.; Sule, E.T.; Joeliaty, J.; Azis, Y. (2019). Exploring dynamic capabilities, intellectual capital and innovation performance relationship: Evidence from the garment manufacturing. Bus. Theory Pract. 20, 123–136.
Xu, J.; Shang, Y.; Yu, W.; Liu, F.; Han, Y.; & Li, D.; Singh, B.; Rao, M.K.; Xin, J.; Ansari, R.; et al. (2019). Intellectual Capital, Knowledge Sharing, and Innovation Performance: Evidence from the Chinese Construction Industry. Res. J. Bus. Manag. 20, 603–630.
Xu, J.; Wang, B. (2018). Intellectual capital, financial performance and companies’ sustainable growth: Evidence from the Korean manufacturing industry. Sustainability, 10, 4651.
Zameer, H., Wang, Y., Yasmeen, H., & Mubarak, S. (2022). Green innovation as a mediator in the impact of business analytics and environmental orientation on green competitive advantage. Management Decision, 60(2), 488-507.
Zhang, Z.; Xu, W.; Liu, Q.; Zhou, Z.; Pham, D.T. (2017). Dynamic manufacturing capability assessment of industrial robots based on feedback information in cloud manufacturing. In Proceedings of the International Manufacturing Science and Engineering Conference, Los Angeles, CA, USA, 4–8; Volume 50749, p. V003T04A027.
Ziaabadi, M. (2016). Investigating the impact of the tourism industry on Iran's economic growth in the years after the revolution, international conference on modern researches in management, economics, the capacity of the tourism industry in development, Mashhad. [In Persian]