摘要：In this article, the effects of elements of human capital, structural capital and customer capital which constitute intellectual capital concept on the banks which are active in banking sector have been examined. 475 of bank employees constitute the sample of the research. The statements which consist of 35 items have been given to the participants and their thoughts have been asked. In consequence of the analysis made, it can be stated that there are the elements of intellectual capital in banking sector in Central Anatolia Region and in this context the banks which have intellectual capital assets are close to each other. Being structural capital asset weak in comparison with other intellectual capital elements introduce the necessity that the banks give the required importance in respect to informatics substructures, in company training, technological developments and technical substructure and make investment. In addition to this, that the banks present a positive working atmosphere and a fair wage system to its employees can be evaluated as structural capital factors of the banks.
