ORIGINAL ARTICLE Corresponding Author Intellectual Capital and its Effect on Improvement of Employees Performance

ABSTRACT Within two recent decades, the improvement of employees' performance and as a result, increasing the organization productivity caused this topic to be considered by the researchers. In the extant paper, among the factors affecting the employees' performance, intellectual capital has been raised. Therefore, for achieving the research objective, Bontis Theories were used. The data was collected by the researcher-made scale that its contextual validity was confirmed by the professors. Its reliability was confirmed by Cronbach's alpha coefficient. 98 scales were collected and analyzed by SPSS software. Whereas the research type is correlative and the data normality was confirmed, Pierson's correlation of coefficient and regression analysis was used. The results indicated that a positive and significant relationship between the intellectual capital and its aspects including human capital, structural capital and relational capital, and performance of employees involved in Economic Affairs & Finance Organization of Tehran Province. It means that upon investment in organization's intellectual capital in human, structural and cognitive aspects, the improvement of organization employees' performance is expected