Investigating the relationship between intellectual capital and organizational performance based on the mediating role of accounting information system

The purpose of this study was to investigate the relationship between intellectual capital and organizational performance based on the mediating role of accounting information system. The present study is a descriptive-correlational one from the point of view of applied purpose and from the point of view of data collection. Statistical population of this study The statistical population of this study consisted of managers and staff of Bank of Iran Bank of Fars province with 250 persons. A standard questionnaire was used to collect the required data and to evaluate the research variables. The validity of the measuring instrument was confirmed by content and its reliability was confirmed by Cronbach's alpha coefficient. PLS software was used for data analysis. The results of structural equation modeling showed that intellectual capital dimensions had a significant relationship with organizational performance. Also, the human and relational dimensions of intellectual capital have a significant relationship with the accounting information system. The accounting information system has a significant relationship with the performance of the organization.