The revolution in information technology and the emerging of information society make companies to care about Intellectual capital. Nowadays ideas are the sources of power and wealth. So, intellectual capital management is one of the most important tasks of managers. Intellectual capital consists of three categories of intangible assets, internal structure, external structure and human competence. Traditional accounting doesn’t care about these assets and not mention them in financial statements. But studying the companies’ value in the stock market shows that although some companies did not have tangible assets, they had more market value than the same companies. Only because of their people’s knowledge and the effective management or better saying their intellectual capital. Since 70 decade too many studies have been focused on this subject. So there are many models that response to special need in different research scopes.        

This study introduces 34 models and describes 9 of them in detail. Totally 254 measures found in available models. Through context analysis of Iranian companies’ financial statements this study collects measures and introduces them as a model. This model entitled “Imam Sadiq university intellectual capital measurement model” which has been confirmed by experts. The model has 7 dimensions including customers, information technology, employee, research and development, finance, community health and environment health. It has 89 measures and its role is external reporting. The approach of model is measurement and its method is scorecard.

Key Words

Intellectual capital, Human capital, Structural Capital, Customer Capital, Knowledge management, Reporting, Stockholders, Stock Exchange