Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment

Purpose This paper aims to determine whether there is a relationship between intellectual capital and social internal control weaknesses assess the variables of weaknesses. Design/methodology/approach The statistical population consists 1,309 firm-year observations from 2014 2020. research hypothesis tested using methods, including multivariate, least-squares fixed-effects regression. Findings results demonstrate negative significant capital, study also finds that increased quality improves human resource utilization, mechanism, creativity firm performance. show enhancement will reduce in upcoming years. Originality/value pioneer on Iran, carried out separately exploratory factor analysis. considers components for theoretical analysis, structural customer capital. Internal weakness assessed based financial, non-financial information technology (IT)