Designing a Model of the Effect of Intellectual Capital on Improving Financial Performance in the Hotel Industry (with the Mediating Role of Organizational Learning Capabilities)

Today, intellectual capital as a strategic asset for financial performance and increasing competitiveness of organizations are known, and managing the available intellectual capital in organizations has become one of the most important tasks. However, this matter is extremely difficult due to the complexity involved in definition, measurement and evaluation of strategic intellectual capital. Since today's companies are facing a very competitive environment, the identification and proper management of intellectual capital is and will be the main difference between successful, average and failing companies. Considering the importance of the issue and the need to pay attention to the category of intellectual capital, the present research examined the effect of intellectual capital on the improvement of organizational performance by considering the mediating role of organizational learning capabilities. The current research was developmental in terms of the type of research and in terms of methodology, it was an analytical survey using a questionnaire as a tool. The statistical population included 60 senior managers of chain hotels, and the obtained statistical sample was 51 people. The data collection tool of the present research was a questionnaire; data was analyzed using SPSS and Lisrel statistical software. The findings of this research demonstrated the effect of intellectual capital elements on financial performance and organizational learning ability, thus emphasizing the reduction of the effect of intellectual capital elements on the improvement of financial performance with the inclusion of learning ability variable.