The purpose of this study was to determine the contingency factors influencing the companies' intellectual capital information operating in Yazd industrial city. The study model was formed using intellectual capital as dependent variable and environmental uncertainty, technology advancement and business strategy as independent variables. For purpose of the present study, the applied and correlational methods were used. Data collection was conducted using questionnaires and survey methods. The statistical population of the study included food and textile plants of Yazd industrial city. Simple random sampling method was used to determine the number of samples. 125 acceptable questionnaires were collected among the sent questionnaires. LISREL Software and structural equation modeling were used for data analysis. Results of the study showed that there is a direct significant relationship between technology advancement and intellectual capital.Keywords: intellectual capital, environmental uncertainty, business strategy, technology advancement. May 2014, Vol. 4, No. 5 ISSN: 2222 54 www.hrmars.com International Journal of Academic Research in Business and Social Sciences 1-IntroductionIn the current economic environment and business market, the topic of intellectual capital and its undeniable impact on management reports caused it to be considered in a special way. Since intellectual capital is much more valuable than physical capital and due the inability to measure intellectual capital and its impact on the activities and performance of the company by the traditional accounting system, it is attempted for more accurate understanding of the impact of intellectual capital on firm performance. In the today's leading organizations and companies, the knowledge contribution is increasing day by day compared to other sources so that sustainable operations and profitability of most organizations and companies are dependent on the knowledge. Therefore, more rich organizations and companies in terms of intangible assets of intellectual capital can better and faster obtain high levels of development and growth. A major challenge in this field is the conceptualization, understanding and evaluating the intellectual capital. Knowledge management helps organizations to be able to use their capabilities to identify and acquire the knowledge-based economy.In the industrial era, the cost of property, machinery, equipment and raw materials was considered as efficient elements of business units while in the era of information, efficient use of intellectual capital often determines the success or failure of the business unit. (Sonnier et al, 2007). The most important component of companies resources are not physical and tangible assets rather intangible assets are considered important because they are scarce, valuable and inimitable in nature. In the process of finding a method for measurement and evaluation of intangible assets, intellectual capital can provide a completely new model to observe the time value. Intellectual capi...

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