摘要：The present study aims at evaluating effects of observing professional ethics on development of intellectual capital at Agriculture Bank of West Azerbaijan province (Iran). For this purpose, professional ethics and intellectual capital have been defined in accordance with ethical charter of Bank Agriculture Bank and Bontis theory, respectively. Statistical population of the study was consisted of 449 personnel of the mentioned bank selected relying on classified random sampling method. Volume of statistical population was estimated 165 persons using Cochran’s formula. The required data was collected using questionnaire whose validity is of content type. The reliability was confirmed using Cronbach’s alpha test for professional ethics and intellectual capital questions with the validity of 0.91 and 0.93, respectively. Pierson and bi-variable regression tests were used to test the research hypotheses. The obtained results demonstrate that observing professional ethics lead to development of intellectual capital and its dimensions at Agriculture Bank.
