Presenting a model to investigate the effect of intellectual capital on the competitive capabilities of companies(structural equation model approach)

Nowadays, business organizations around the world are competing to achieve a sustainable competitive advantage. In this regard, intellectual capital is considered as one of the most valuable organizational resources that make sustainable development possible. This study presents a model to examine the relationship between intellectual capital and the competitive capabilities of companies and to analyze the mediating role of competitive intelligence and the moderating role of the two factors of strategic management accounting and political relations. In respect to orientation, this study is an applied research in the form of field studies, and its statistical population consists of managing directors and board members of listed companies and faculty members of accounting, economics and finance majors. Also, the sample size was selected based on Cohen's sampling method and the questionnaire was completed by 202 selected people from the population, and in order to analyze the data using the structural equation model, the model was curve fitted through the Smart-PLS software. The results indicate that intellectual capital has a significant effect on competitive ability and competitive intelligence plays a significant mediating role in this relationship. Although the moderating role of strategic management accounting in the relationship between intellectual capital and competitive power has not been elucidated, political relations has a moderating role in the aforesaid relationship.