Examining the Effects of Intellectual Capitals Management on Organizational Performance: The Case Study

One of the major concerns of the management sciences researchers in recent years has been the strategic role of intellectual capitals on performance of the organizations. Studies on management of intellectual capitals, which are known today as real assets and form an strategic portion of the total capital of the organization, are of a great importance; because, proper management of intellectual capitals helps the organizations realize the defined objectives in all aspects of organizational performance. The overall goal of this research is to study the effects of intellectual capital on the organizational performance of taxation offices in North Khorasan Province. In this research we used theoretical framework of Kaba & Sira to measure the independent variable (intellectual capital management) and theoretical framework of Heresy & Goldsmith to measure the dependent variable (organizational performance). To analyze, summarize, and categorize the collected data we used Kolmogorov-Smirnov test, as well as parametric statistical simple linear regression analysis tests. The results of the research assumptions are indicative of a significant relationship between intellectual capital and organizational performance.