A Gholipour - Department of human resource management, Faculty of Management, University of Tehran, Tehran, Iran
E Ebrahimi - Department of management, Institute for Humanities and Cultural Studies, Tehran, Iran

People in every organization could be considered as the most important resource which contributes to the development of that organization. In fact, human capital is the most important dimension of organization’s intellectual capital especially in service-oriented organizations like municipality. Therefore, the main purpose of this paper is to introduce a suitable framework for human capital evaluation of different municipal districts. This framework consists of three steps. First, the main human capital components and their related indicators are determined through literature survey. Then the relative importance of these components is calculated based on experts’ judgments. Finally, organizations are ranked in terms of human capital components and their relevant indicators. TOPSIS, A well-known multi-criteria decision-making method was used for ranking alternative municipal districts based on the weighted HC criteria. A fuzzy approach was integrated with this method to make up the vagueness of decision-makers’ judgments. The applicability of the proposed framework was demonstrated by a numerical example

Fuzzy; Human capital (HC); Multi-criteria decision-making; Municipality; TOPSIS