Comptabilité et marketing

Purpose: In line with the knowledge-based economy development, their intellectual capitals play a vital role in achieving a sustainable competitive advantage. In the context of developing economy, cost management is taken into consideration as one of the most important strategies to attain financial success and organizational performance within the competitive market. Since intellectual capital and cost characteristics management are among the factors leading to improvement of financial performance indicators among companies, and considering the fact that these terms can function as improving the efficiency and effectiveness in assumed organizations along with perceiving that organizational culture is one of the fundamental fields of organizational change and transform, the present study was developed to examine the association between intellectual capital and cost characteristics with a focus on mediating effect of organizational culture among the companies listed in Tehran Stock Exchanges and over the counter.   Design/methodology/approach: To this end, the information pertinent to 168 companies for 7 years through 2010 to 2016 was used. To test the research hypotheses, the present study made use of multivariate regression method based on mixed data.   Findings: The results indicated that there was a positive and significant relationship between intellectual capital and organizational culture as well as cost characteristics. In addition, it was concluded that there was a positive and significant relationship between organizational culture and cost characteristics. Ultimately, it was found that the effect of organizational culture (as the mediator variable) in the relationship between intellectual capital and cost characteristics was significant.   Originality/value: Organizational culture models play a key role in increased managers’ awareness and organizational practitioners. It is necessary that organizational managers, particularly in developing countries pave the way for increased efficiency and organizational effectiveness through referring of mixed models and develop strategic studies with respect to the conformation of these models.