Investigating intangible assets of intellectual capital in internal investigations

In the present day, with the growth of knowledge-based or knowledge-based economies, the intangible assets of companies and their intellectual capital are key to achieving a competitive advantage. And so, attention has grown rapidly on intangible items in a variety of areas, including economics, accounting, and strategic management. Knowledge is a competitive advantage that is taken into consideration in the business strategy of organizations. So that the creation of knowledge for continuous innovation and continuous innovation will lead to a competitive advantage, which requires strengthening and paying attention to the potential and capabilities of human resources so that organizations can achieve competitive advantage through performance and continuous improvement. , To react quickly to changes in the business environment and economic conditions. In this book, he has collected intellectual capital articles and studied about 276 articles in this regard. To analyze the data, we selected 105 articles from 2012 to 2019 as a sample of the community. Many of the articles were overview on intellectual capital. Articles have been analyzed that have common characteristics such as: a specific statistical population, data collection methods, statistical models, and the relationship obtained from the impact of variables. The results show the positive and significant impact of intellectual capital in schools, universities, bourgeois companies, knowledge-based companies, and every area that is chosen as a community.