Measuring the intellectual capital is one of the most important issues in the field of knowledge management. One of the main problems of traditional accounting systems is their inadequacy and inability to measure the value of intellectual capital in corporate financial statements. The present age is the age of knowledge economy in which the role and importance of knowledge capital in the economy and business have changed a lot and the importance of it is increasing day by day. This has led to the importance of intellectual capital as a research and economic category. In the complex and evolving business environment of the organization's lives, the introduction of new products is the creation of innovation and the provision of value-added processes based on modern knowledge. For this reason, managers are required to measure intellectual capital as an important measure for increasing the business performance of organizations. In fact, traditional financial accounting is not able to calculate the true value of companies. It only measures the financial sheet and tangible assets. Intellectual capital brings a perfect new model for observing the real value of organizations and it can be used to calculate the future value of companies. Banks are no exception to this category, and like participating in the calculation of their true value and accounting, they need to measure their financial balance sheets and their assets.

Trans Asia Journal of Marketing Management and Research (TAJMMR) is :

Trans Asia Journal of Marketing Management and Research (TAJMMR)

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Trans Asia Journal of Marketing Management and Research (TAJMMR) is :

International, Peer-Reviewed, Open Access, Refereed, Marketing Management , Online Monthly Journal

UGC Approved, ISSN Approved: P-ISSN , E-ISSN - 2279-0667, Established in - 2012, Impact Factor - 7.263

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