The purpose of this study is to develop a scale for measuring the intellectual capital in primary schools and to examine intellectual capital in terms of some variables. The population of this study, which is in a descriptive scanning model, consists of the teachers working in the primary schools in Malatya in 2012-2013 academic year. The sample of this study consists of the teachers who were selected randomly from the population by disproportional cluster sampling method. After performing the pre-application of the scale on 160 teachers, validity and reliability tests were performed. Then, the questionnaires were administered to 480 teachers. After performing the validity and reliability analyses, data was analyzed by multiple linear regression method. As a result of the analyses, this scale was found to have three dimensions such as; human capital, structural capital and relational capital. According to the results, while the variable of time which the teachers spend at school out of class hours predicts positively all the dimensions and the sum of the scale, the variable of the turnover rate of the teachers predicts the human capital negatively.
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