Intellectual Capital Strategies and their Impact on Achieving Organizational Performance Excellence at the Jordanian Income and Sales Tax Department

This study aimed to examine the impact of intellectual capital strategies on achieving organizational performance excellence at the Jordanian Income and Sales Tax Department. The study adopted a quantitative analytical survey method. The study population consisted of employees in leadership and supervisory positions, totaling 333 employees. A questionnaire was distributed using a stratified random sampling method. A total of 195 questionnaires were returned, representing a response rate of 58%, with 180 valid questionnaires for statistical analysis. The results indicated a moderate practice of intellectual capital strategies and a moderate level of organizational performance excellence at the department. The analysis showed that both the structural capital strategy and social capital strategy had an impact on organizational performance excellence, while no impact was found for human capital and relational capital on organizational performance excellence. Based on the study results, it is recommended that the department prioritize the application of intellectual capital strategies to achieve organizational excellence, making intellectual capital and performance excellence key priorities in the department's strategic plans.