Saeid Aghasi - Ph.d Assistant Professor. ,faculty member ,management department , Islamic Azad University ,Dehaghan branch

Mental capital is considered as one of the most important and essential resources of institutions in developing entrepreneurship. Measuring mental capital based on strategic approach is based on invisible assets. Regarding the improvement of institutions’ operations the management of human resources plays various roles. One of the most important roles is training inherent talent of the employees in a competitive environment. The purpose of the present study is to determine the place of mental capital relating to the responsibilities of management of human resources and economic function of institution as a model. In this study, mental capital is considered as an intermediate variable, responsibilities of human resources as independent variable, and economic function as a dependant variable. The statistical population of the research consisted of Isfahan Economic and Property Affairs Institution and sample included all the staff of the institution which is more than 111 employees. And we use all the staff because they were available.Methodology of the study was descriptive- survey from field branch. Data were gathered by questionnaire. Data were generally analyzed to SPSS. and Pearson correlation test was used to investigate the relationship between variables.The results showed that the activities of human resources had a significant effect on the institutions’ function through mental capital.

Human resource management function ,Intellectual capitals, Organization economic performance