Jasim Karami - MA Department of Management, Young Talents Scientific Online Media
Pejman Karami - MA Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, IRAN
Abdollah Moradi - MA, Department of Management, Sanandaj Branch, Islamic Azad University, Sanandaj, IRAN
Hossien Rezaie - MA, Department of Management, Sanandaj Branch, Islamic Azad University, Sanandaj, IRAN

Nowadays, regarding increasing number of colleges and competitiveness of business areas,achieving competitive advantage is considered as one of the major concerns of colleges.Obtaining competitive advantage entails specific requirements that intellectual capital –humancapital, structural capital, and customer capital- is regarded as one of the most importantfactors. Efficient management of these kinds of capitals can be insurance for survival andcontinuous operation of universities. In colleges, human capital includes skills and expertise ofthe faculty members and employees. Structural capital consists of inventions and intellectualproperty laws, and customer capital comprises the ability to admit and maintain collegestudents. Statistical population of this study was 76 college teachers who were selected bysimple random sampling. After distributing the questionnaires and collecting them, the dataanalysis was done by SPSS. It was suggested that intellectual capital and physical capital havecorrelation with improving college performance. In addition, to improve universityperformance, correlation coefficient of physical capital reporting is greater than the correlationcoefficient of intellectual capital

Intellectual Capital, Physical Capital, Reporting, university Performance