it is essential to offer valuations associate with shares of intangible properties, since administrators require to spot their company's most precious resources. Furthermore, focusing on how much important these assets are, it is valuable to determine the intangible assets' status in value creation procedure. When generating value, competitive advantage is accomplished with the ideal use of intangibles [13]. Whenever a company's administration is not conscious of what its intangible properties are, it could miss beneficial opportunities depending on these intangible capitals, since key decisions will made without considering all possible variables [14].The main aim of this paper is identifying and quantifying the relative importance of various IC determinants in Mellat Bank of Iran. The ANN and Hierarchy Process (AHP) methods are used to determine and quantify the three main determinants of the IC. The ANN results are compared with direct evaluating of human by AHP. Many scholars have examined categorization models for projects selection and evaluation by Analytic Hierarchy Process method [15][16][17][18][19][20][21] and Mehralian et al. [22], used fuzzy TOPSIS for Prioritization of IC indicators; But innovation of this research is evaluating the relative importance of IC factors by ANN.
Intellectual capital backgroundBy a close review of Intellectual Capital literature, it is observed that all existing models of IC evaluation are identified three similar determinants for IC [23]. Based on some pioneers opinion IC is composed of three main components [11,[24][25][26][27][28]
IntroductionBy the growth of the modern economy, that is primarily powered by knowledge and information, is credited towards the improved dominance of intellectual capital (IC) as an investigation subject [1]. Drucker was pioneered in appearance of a novel economy, known as the knowledge contemporary society [2]. He states that in this modern society, knowledge is not only an additional source together with the conventional aspects of production (land, labor, and capital) however it is typically the solely significant resource for manufacturing [3]. In the last decade, there is a more focus on the knowledge participation in global competitiveness in 21st century. Knowledge is known as an indelible strategic resource to gain and sustain reasonably competitive benefits [4,5]. Since IC is based on knowledge, it is the central part of organizational capabilities. The necessity of improvement and upgrading this knowledge has never been focused. Core competencies represent organizational excellence scopes, which are resulted from capabilities combinations [6].In recent century, IC has become the main asset of large international companies. Tangible properties include physical property (machines, land, and buildings) and current property (inventory). The other category comprises intangible properties: individuals as well as their skills, business procedures and market assets including customer loyalty, recurring business reputation, and so on [7]....