Examines the Relationship between Intellectual Capital and Financial Performance (Case Study: Customs Offices of Ahwaz, Abadan and Khoramshahr)

The purpose of this study is surveying the attitudes of managers and specialists of Customs offices in Ahvaz, Khoramshahr and Abadan about relationship between intellectual capital and financial performance of Customs offices as well as evaluating the efficiency of the Customs offices at using the material and intellectual capital, and evaluating the effect of efficiency these resources based on its financial performance. The method of present study is applied based on objective and in terms of data collection way is descriptive-correlational. Statistical population of this study consists of 220 managers (Top, middle (executive) and Lower (Supervisory) from Customs offices of Ahvaz, Khoramshahr and Abadan. With using the sample table of Jersey Morgan, 140 persons were selected as the sample size. The sampling method was simple random. In order to collect the required data was used researcher made questionnaire. Collected data were analyzed by using SPSS software. Research findings are as follows: There is a significant relationship between intellectual capital and financial performance; there is a significant relationship between human capital and financial performance and finally there is a significant relationship between structural capital and financial performance

کلیدواژه ها:

Intellectual capital ، Human capital ، structural capital ، organizational performance ،