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The Impact of Intellectual Capital on Enhancing the Performance of Accounting Audit Offices:- An Exploratory Study | ||
| TANMIYAT AL-RAFIDAIN | ||
| Volume 43, Issue 141, March 2024, Pages 261-277 PDF (779.07 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.33899/tanra.2024.182590.1291 | ||
| Authors | ||
| Tagreed S. Al-laila* ; Dhouha M. Z. Zakaria | ||
| Department of Accounting, College of Administration and Economics, University of Mosul, Mosul, Iraq. | ||
| Abstract | ||
| This research paper addresses the topic of "The impact of intellectual capital on the performance of accounting offices in Nineveh Governorate." The research seeks to understand and appreciate the role that intellectual capital can play in enhancing the performance of accounting offices in this region. It also seeks to identify the components of intellectual capital and their impact on accountants in accounting offices, by analyzing the relationship between the components of intellectual capital, represented by (human, structural, and customer), and the performance of accountants using a survey approach. The research was implemented by collecting data from a sample representing the professionals working in accounting offices in Nineveh Governorate. The data was analyzed and the results were concluded using statistical methods. The research results showed that intellectual capital plays an important role in enhancing the performance of accounting offices in Nineveh Governorate. This indicates the importance of knowledge, experience, and individual competencies of professionals in this field. The research concluded that the development of intellectual capital can have a positive impact on the quality of services and the financial performance of accounting offices. The research concludes with recommendations that encourage the development and enhancement of intellectual capital for professionals in the field of accounting and the optimal utilization of it to improve performance and increase competitiveness in Nineveh Governorate. | ||
| Keywords | ||
| Intellectual Capital; Performance Of Accounting Offices; Audit Knowledge | ||
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