Explain the relationship between intellectual capital, organizational learning and employee performance of Parsian Bank branches in Guilan province

ntellectual capital is an intangible asset of the organization. The emergence of a new economy based on knowledge and information has led to an increase in researchers' interest in studying in the field of intellectual capital. The purpose of this study is to investigate the relationship between organizational intellectual capital and employee performance and organizational learning. The research is applied in terms of purpose and descriptive-survey type. The statistical population of the study includes all branches of Parsian Bank in Gilan province with a population of 400 people. The research method is classified and systematic random sampling method. The sample size was calculated based on Cochran's formula of 196 people. Data collection tool is a standard questionnaire of intellectual capital, employee performance and organizational learning. The reliability of the questionnaire questions was calculated by Cronbach's alpha method of 0.83 and the validity of the questions was confirmed by content validity method. Data were analyzed using SPSS21 software using Pearson correlation test and multiple regression. Findings and results showed that there is a positive and significant relationship between intellectual capital and organizational learning and also there is a positive and significant relationship between organizational learning and employee performance. There is also a positive and significant relationship between intellectual capital and organizational learning with employee performance.