The Role of Intellectual Capital in Achieving Excellence in the Work of Accounting units in the Directorate of Diyala Municipality - Muqdadiya Municipality - as an Applied Model
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Abstract
This research explored the relationship between intellectual capital and its impact on achieving a competitive advantage in the knowledge of economy, specifically in municipal departments. The study tested hypotheses using the statistical analysis program SPSS. The results indicated a significant relationship between investment in intellectual capital and the ability of government departments to deliver exceptional services to the community. The F test showed a highly significant level at 0.01, with a value of 12.739. The coefficient of determination was 0.581 and the β coefficient was 0.193, indicating that a change in intellectual capital by one unit is associated with a 0.193 change in exceptional service delivery to society. The regression constant (α) was 2.997.