組織文化涵蓋組織的信念與價值觀，亦是影響組織智慧資本的重要因素。而「信任」與「文化」是智慧資本重要的趨動力，因為重視智慧資本將有助於提升組織績效，而組織文化也是影響智慧資本的重要因素；因此若能瞭解組織文化與智慧資本的相互關係，將可提升組織績效。本研究計發放問卷410份，有效回收問卷為307份，有效回收率74.9%。實證結果顯示：組織文化對智慧資本呈現顯著關聯性，而且透過智慧資本將對組織績效產生正向影響，其中以支持型與創新型組織文化影響程度較大。因此組織若能透過對成員的關懷、支持與信任、重視成員創新與挑戰將有助於智慧資本的蓄積進而提升組織績效。
Organizational culture encompasses an organization's belief and values, which are important factors to affecting intellectual capital. And "trust" and "culture" are important driving forces behind intellectual capital since emphasizing intellectual capital will help in raising the organizational performance with organizational culture being an important factor affecting intellectual capital. As a result, to understand the interaction between organizational culture and intellectual capital will boost organizational performance. This study with 410 questionnaires distributed, we have effectively recovered 307 surveys with a recovery rate of 74.9%. The results show that there is a direct positive relationship between organizational performance and intellectual capital, especially with a supportive and innovative organizational culture which provide a more profound effect. Thus, through an organization's care, support, and trust of their members' innovations and challenges will help intellectual capital's accumulation in turn boost organizational performance.
