Proposition and Examination of a Conceptual Model for the Relation between Intangible Assets and Performance of Commercial Organizations

Commercial experts paid a little attention to intangible asset in organizations as a lever to influence marketing capabilities up to now. While in the resource viewpoint there is a belief that inimitable, valuable, rare and socially complex resources and capabilities provide a better comparative advantage. Hence this study aims to propose and examine a conceptual model for the relation between intangible assets and performance of commercial organizations in accordance with the resource viewpoint. So naturally it is a descriptive/survey research. The proposed model was examined and investigated by a statistical society consisted of 167 high and middle ranking managers and commercial experts of four active companies in steel industry in Khuzestan province of Iran. Thereupon, five variables, knowledge-human asset, informative asset, communicative asset, organizational asset, social asset and also marketing capabilities were tested in the frame of 6 hypotheses and 36 indexes. More than acceptance of all hypotheses the results showed that the strongest relation was between knowledge-human asset and marketing capabilities with the correlation coefficient of 0.378 and the weakest one was between social asset and marketing capabilities with the correlation coefficient of 0.318. Meanwhile the index of the capability of keeping and applying knowledge and the index of the expansion of business familiarities were identified as the most and the least important indexes, respectively, with the scores of 8.81 and 7.61.