摘要：AbstractIn the field of organizational performance, managers always need to be aware of the importance of accounting in economy for decision-making in economic units, financial reports being considered an index for decision-making of investors. However, in the knowledge era, where intellectual capital represents a large part of the value of a product, the traditional annual financial statements report only partially the value of intangible assets (concessions, licenses, patents, trademarks, etc.). In fact, intellectual capital is an important activity for organizations which want to be efficient on the market and thus to obtain sustainable competitive advantage. The aim of this research is to investigate the relation between the intellectual capital and the organizational performance in four companies operating in the distribution of drinking water, between 2010 and 2014. According to the research objectives, four hypotheses were determined and the research results show that all of them were proven correct. The results obtained from this study showed that there is a significant relationship between the intellectual capital and organizational performance.
