The role of the intangible assets with a potential for achieving growth and value creation is recognised by various investors, accountants as well as the business leaders. Furthermore, investing in organisational assets enables companies to boost their behaviour to develop new products and/or processes. Nevertheless, this awareness needs to be even more deeply considered and thoroughly evaluated. Actually, applying the impact assessment schemes to evaluate the different dimensions making up the company’s organisational capital devoted to its technological performance, proves to be a relevant task. The present work aims to describe and explain the relationship between the organisational capital and the technological innovation processes with regard to industrial enterprises operating in the electrical, electronic and household appliance sectors in Tunisia. The achieved results is to validate the relationship established between the different components of the organisational capital and technological performance.
Keywords: intellectual capital, organisational capital, qualifying company, technological innovation, Tunisia