دور رأس المال الفكري في تنمية المشروعات الصغيرة والمتوسطة في الدول الخليجية

This study aims to study the role of intellectual capital in developing SME`S in GCC countries. Intellectual capital is being viewed as the real representative concerning the ability of any company to compete or to make success especially after the gradual economic change to the economy based on knowledge. So Intellectual capital becomes the new basis and the most modern production’s factor which regard it as the essential resource to the erection of fortune even more important than the traditional factor of production such as : work, capital and raw materials. Intellectual capital plays important role to support sustained competitive advantage and developing SME`S in GCC countries.