INTELLECTUAL CAPITAL INDICATORS RANKING IN THE UNIVERSITIES OF IRAN USING DELPHI FUZZY TECHNIQUE

摘要

The purpose of this research is to rank the intellectual capital indicators in the universities of Iran using Delphi Fuzzy technique. To achieve this goal, the intellectual capital maturity model of the universities of Europe (Leitner et al., 2014) was used for the questionnaires. The questionnaires were then sent to the experts. The results of the research revealed that which indicators of the maturity model of the universities of Europe are suitable for the universities of Iran and how they are ranked using Delphi Fuzzy technique. The results of this research can be an important step in applying intellectual capital reporting in the universities of Iran.