Department of Business Management, Qeshm Branch,Islamic Azad University, Qeshm, Iran
The current study was aimed at investigating The effect of organizational culture on organizational performance with role of mediator intellectual capital of Bandar Abbas Tax Organization via descriptive-correlative analysis. The population under study was consisted of the 215 employees of Bandarabbas Tax Organization. Using simple random sampling, a number of 138 persons were selected as the sample population in the study. To collect data, the researcher used the three intellectual capital, employee’s performance and organizational culture questionnaires. The validity of the questionnaires was confirmed by the experts in the field. The reliability of the questionnaire was measured using Cronbach alpha. It showed that the reliability of intellectual capital was 0.88, and organizational culture reliability was 0.84 and employee’s performance reliability was 0.81. To analysis the data the researcher used descriptive method of investigation as well as inferential methods (such as Univariate regression, Structural Equation Modeling). SPSS and AMOS software is used. The results indicated that organizational culture and all of component- Involvement, Compatibility, Adaptability, Mission - effect on organizational performance and intellectual capital of Bandar Abbas Tax Organization. The results of the study showed that their intellectual capital and its components - human capital, structural capital, and customer capital- positive effect on the performance of Bandar Abbas Tax Organization. The Structural Equation Modeling results of the study showed that organizational culture effect on the organizational performance with role of mediator intellectual capital of Bandar Abbas Tax Organization.