رأس المال الفكري و تأثيره على الأداء المالي في المصارف الليبية
الكلمات المفتاحية:
أداء رأس المال الفكري، (IC) ; مؤشرات الأداء المالي، المصارف الليبيةالملخص
تبحث هذه الدراسة في أداء رأس المال الفكري (IC) للمصارف الليبية خلال الفتًرة من 2004 حتى 2010 , و
ذلك باستخدام منهجية معامل القيمة المضافة لرأس المال الفكري ( VAIC) والتحقق من تأثير IC على الأداء
المالي. وتحديد مكونات IC التي قد تكون محركات المؤشرات التقليدية لنجاح المصارف . أظهرت نتائج الدراسة أن
المصارف الخاصة أكثر اهتماماً بمكونات رأس المال الفكري مقارنة بالمصارف التجارية و المصارف التخصصية.
كما أظهرت النتائج أيضاً أن هناك علاقة إيجابية بين مكونات معامل القيمة المضافة لرأس المال الفكري و معدل العائد
على الأصول . و قد أوصت الدراسة على أنه يفتًرض على المصارف الليبية إضافة وظيفة أو منصب لإدارة راس المال
الفكري في هياكلها التنظيمية للمساعدة في هيكلة الإستًراتيجيات والسياسات ذات الصلة حول كيفية الحصول على
أفضل الموارد المطلوبة لرأس المال الفكري والاستفادة منها و تطويرها.
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