The impact of human and structural capital on financial performance: An empirical study on bank of Bagdad and Gulf bank

The goal of this study is to examine the role of human and structural capital in attaining bank financial performance, using the Bank of Bagdad and the Gulf Commercial Bank in Bagdad, Iraq as research population. Human capital and structural capital are characterized as the intellectual ability of the human resource in an organization. Human capital and structural capital impact the areas of producing ideas related to the strategic and creative development of systems, and approaches of the organization, so the organization can accomplish its objectives and achieve positive outcomes. In this study, the effect of human and structural capital on financial performance is investigated using a questionnaire. In this study, a survey method was chosen to examine the impact of human capital and structural capital on financial performance, and questionnaires were sent to experienced bank employees. With the correlation and regression analyzes, the hypotheses that human capital and structural capital have significant and positive effects on banks' financial performance were supported.