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The main aim of this study was to examine the effect of the components of intellectual capital on the organizational performance of SMEs operating in tourism sector at Azad Jammu and Kashmir Pakistan.

In this empirical study, survey approach was used and primary data were collected through structured questionnaire. A total of 300 structured questionnaire survey forms were distributed through purposive sampling technique. Two hundred and twenty usable questionnaire survey forms were returned. Six research hypotheses were constructed to achieve the objective of this study. Smart Partial Least Square (PLS) 3 was used to test the proposed research hypotheses.

The findings showed that two out of six hypotheses were supported. Precisely, customer capital has appeared as one of the most important components of intellectual capital in model. The results …