مجلة دراسات الإنسان و المجتمع

The study aimed to identify the actual reality of the prevailing intellectual capital and its type in the institute under study And to measure the level of organizational innovation among employees of the Higher Institute of Science and Technology in Zawiya and to understand the role of intellectual capital on organizational innovation in the institute under study, and to highlight the importance and divisions of intellectual capital on organizational innovation. Where it addressed to identify the accounting disclosure of intellectual capital and its impact on financial performance, and a number of (34) questionnaires were distributed and (32) were received and (30) valid questionnaires were analyzed for analysis. The sample type was a purposive sample where participants were selected non-randomly based on their direct connection to financial performance, to ensure the collection of accurate data from people with experience and specialized knowledge in the subject. The researcher conducted the "kolmogorove-smirnove" normal distribution test to ensure that the questionnaire items follow the normal distribution in order to reach reliable results. He reached several results, the most important of which is that there is a positive and statistically significant relationship between intellectual capital and financial performance, as improving intellectual capital affects increasing financial performance. Regression coefficient: Each unit increase in intellectual capital is associated with an increase of 0.472 in financial performance. Coefficient of determination: 39% of changes in financial performance can be explained by changes in intellectual capital. Providing advanced technical and administrative skills that enhance overall performance. The study recommended: Investing in training: Enhancing training and development programs to improve the skills and knowledge of employees, encouraging innovation, creating a work environment that supports innovation and enhances employee participation in developing new ideas. Keywords: Intellectual capital - financial performance. Keywords: accounting disclosure, intellectual capital, financial performance .