Designing a Suitable Intellectual Capital Reporting Framework in Iran’s Oil Industry

Due to the importance of technology and innovation in the oil industry, it is necessary to look more closely at the intellectual property of this industry. Intellectual capital is a concept which can classify and report the technology capabilities and knowledge spillover in a comparative format. The present research aims to provide an appropriate framework for reporting intellectual capital of companies in the oil industry. To this end, semi-structured interviews with 15 experts and people from petrochemical and petroleum companies with an intellectual and experiential thinking space were conducted. After the interview, the relevant data were analyzed by the thematic analysis method. Finally, the intellectual capital reporting framework was extracted as a qualitative research product. Then, a questionnaire was designed to assess the acceptance of the qualitative model and distributed among the statistical community consisting of the professors, Ph.D. students, and experts of different universities and companies. The results of the distributed questionnaire confirmed that the components of the framework were approved by the respondents.