Objective: The aim of this study was to investigate the role of intellectual capital in attracting knowledge and organizational performance in the Cultural and Artistic Organization of Tehran Municipality. Methods: The present study is descriptive-correlational in terms of the type of research method and applied in terms of purpose. Cronbach's alpha method was used. Cronbach's alpha coefficient with 0.91 for intellectual capital, 0.92 for knowledge acquisition and 0.86 for organizational performance indicates the high reliability of the questionnaires. Academic experts as well as managers of the studied community have been used. Descriptive and inferential statistics have been used to analyze the data. In descriptive statistics, information was provided (frequency, percentage, abundance percentage). In inferential statistics, correlation coefficient and Pearson test were used. The data were analyzed by SPSS software version 23. Findings: In the present study, it was found that 33% of the employees of the organization have the highest level of work experience between 5 to 10 years and in terms of education level, the highest level with 54% frequency in master's degree and 63% frequency indicates the predominance of men. Regarding women in the municipality's cultural and artistic organization, the first to fourth hypotheses of this study are also confirmed. Conclusion: It showed that the relationship between intellectual capital on knowledge absorption, the relationship between knowledge absorption on organizational performance and the relationship between intellectual capital on organizational performance, had a significant relationship. Also, other results of this study indicate that knowledge acquisition has very little effect on organizational performance as a moderating variable compared to intellectual capital.
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