Investigating the impact of intellectual capital on business performance with emphasis On the role of entrepreneurial orientation in SMEs

Today, the evaluation of intellectual capital is one of the important issues in the field of strategic organizational management, which is tied to the ability of innovation and the ability of employees to use organizational knowledge resources. The present study examines the impact of intellectual capital on company performance Emphasizes the role of entrepreneurial orientation. The research method used is descriptive, survey and correlation. Also, the statistical population of the present study includes all managers of SME companies. The sample size was determined using Cochran's formula of 120 people and the sampling method of the present study is simple random. The research data was collected by library and field methods and the instrument used was a questionnaire. The reliability of the questionnaires was confirmed by Cronbach's alpha method of 0.850 and the validity of the instrument was confirmed by the content method. The research data were analyzed using LISREL software using statistical, descriptive and inferential tests. The results of this study indicate that human capital on company performance (2.38), structural capital on company performance (2.90), andRelationship capital has a positive and significant effect on company performance (4.40) and social capital on company performance (4.52). In addition, the results of the mediation test show that the variable of entrepreneurial orientation with an impact factor of 0.209 significantly mediates the relationship between the variable of intellectual capital and firm performance.