The effect of different types of intelligence on organizational performance

Abstract

PurposeThe present study aims to assess different intelligence types' effect on the auditor's organizational performance (OP) with the mediatory role of social capital (SC) in Iraq.Design/methodology/approachThe study's statistical population includes 201 auditors in Iraq's audit firms, among whom 198 auditors are selected as the sample using the Cochran sampling method. Partial least squares (PLS) is used to assess the effect of independent variables on the dependent variable.FindingsThe results show a positive and significant association between different types of intelligence, including spiritual intelligence (SI), emotional intelligence (EI) and organizational intelligence (OI) and audit firms' OP. The enhancement of the desired organization can accelerate the organization's talent and capacity to reach its goals. Moreover, SC does not mediate the relationship between spiritual, emotional and organizational intelligence and OP.Originality/valueSince no study has carried out so far on the effect of the different types of auditors' intelligence on Iraqi audit firms' performance, the study results can provide useful information and contribute to the development of knowledge in this field.