Investigate of Intellectual Capital in Nonprofit Organizations (NPOs)

Aims: In recent decades, the management of the intellectual capitals has turned into one of the noteworthy and appealing issues. The main objective of the present research was to evaluate the components of intellectual capitals in nonprofit organizations. To this end, Procurement, Development and Renovation Organization of schools of Tehran province, which is considered as a nonprofit organization, was selected as the statistical population.

Study Design: Research paper.

Place and Duration of Study: In order to investigate the threefold components of intellectual capital, a nonprofit organization was particularly selected. The main activity of this organization is Construction of school buildings in order to achieve society educational goals. This research was done since September of 2012 to February of 2013.

Methodology: Therefore, at the initial stage theoretical study was carried out through library studies. Considering the fact that the research method applied was of descriptive type, the instruments employed for data collection was interviewing and questionnaire. The questionnaire includes 40 items and is adapted from a standard questionnaire that are cited in the Appendix A. This questionnaire was then distributed among the samples who were computed to be 124 (100 Men, 24 Women, age range24-68 years) participants utilizing Cochran formula. In order to test the hypotheses, structural equation modeling technique and PLS software have been employed.

Results: The results obtained from the concurrent studying on the components of intellectual capital on each other in the above-stated organization indicated that human capital has a large effect on the structural capital while human capital showed no relationship with relational capital. Also, structural capital has a significant impact on relational capital.

Conclusion: According to the resource-based view, the resources are considered as worthwhile that lead to efficiency development and potential investment in opportunities and confronting threats. With respect to the resource-based view and that structural and relational capital present at an acceptable level, the lack of human capital component indicates that human resource as a valuable source in the organization studied does not have proper planning and has not yet received a rightful place in the organization.