||This study discusses the relevance of intellectual capital management, organizational learning and Organizational Performance, and also goes a step further to study the impact of intellectual capital management to organizational learning and organizational performance. Intellectual capital management includes human capital, internal relations capital, organizational capital; and organizational learning involves commitment to learning, the system perspective, openness and experimentation, knowledge transfer.|
Organizational performance data is based on the survey about business profitability, return on equity, and return on assets which are collected from Common Wealth Magazine.
This study uses the questionnaire survey procedure and targets to Taiwan Top 200 companies in manufacturing, services, financial areas which defined by Common Wealth Magazine "Top 2000 Enterprises,". 104 valid questionnaires were recovered from 52 different companies. The questionnaire information has confirmed after the return analytic method, obtains the following conclusions：First of all, Intellectual capital management has a positive effect to organizational learning, indicating if an enterprise focusing on intellectual capital management will help enterprises organizational learning.
Second, the impact of intellectual capital on organizational performance management is not significant, mainly because there are too many variables can affect organizational performance. Even intellectual capital management can help enhance organizational performance, however, may also be weakened final organizational performance by other factors.
Third, the impact of organizational learning on organizational performance is also not significant, because the outcomes of organization learning usually shown on the individual task performance first, and then influence organizational performance via employee’s performance. It is appropriate if enterprises or organizations are willing to promote organizational learning should be based on individual performance criteria to measure performance.