اسلام و پژوهش‌های مدیریتی

Nowadays, ‘’spiritual asset’’, which is considered one of the most important types of organizational assets is viewed from different aspects and different views are have been presented on it. Some deal with the personal aspect of this kind of asset in the form of ‘’spiritual intelligence’’, others consider its organizational aspects; still others notice its role in the improvement of economic, social and cultural variables. Whenever the deeper meaning of life is achieved and the way of living is improved by establishing the solidarity and consistency of the different aspects of life then, the asset is considered intellectual. Using a logical method, the paper seeks, through an analytical study and combination of the literature of ‘’intellectual asset’’ with Qur’anic teachings, to investigate the concept of ‘’intellectual capital’’ in organizations on basis of Qur’anic teachings, and explore the grounds of its formation in organizations and its final aim establish and develope this kind of asset. The findings of this research show that there is a double relationship between economic assets and spiritual assets, and that “understanding the meaning of life and aim of creation” and ‘’the spiritual correlation between the staff members” are among the main elements of spiritual asset, and one of its practical forms is represented in helping people.