RÉSUMÉ
Investigating the effect of intellectual capital on an organization's ongoing processes is a way of determining its weaknesses as well as appropriate strategies which help managers to make decisions. The main purpose of this study was to confirm intellectual capitals through improving organizational culture among staff managers of IKRF-deputy for support and health. This is a cross-sectional descriptive study that was conducted in 1389. The respondents were selected among staff managers of IKRF-deputy for support and health [N=50]. Data collection was a questionnaire which consisted of three parts developed by the researcher. Data analysis was performed with SPSS version 16 with the help of descriptive statistics and Pearson correlation test. Most of the top and middle managers enjoyed an average organizational culture [top managers=58/3%; middle managers=78/3%]. The intellectual capital of most managers of this study was below average [mean=2.23]. Finally, with respect to the entire managers-both top and middle-, there was a significant relation between organizational culture and intellectual capital [P<0/001]. Taking into account the significant relation between OC and IC and also the point that organizations try to apply appropriate human resources it becomes further important to improve managing intellectual capitals. In this respect, organizational culture is the most basic substructure