Intellectual capital (IC) is normally used to create value for organizations and in today & apos; s business environment; the success of each organization depends on managing such assets. During the past few years, many organizations implement IC to increase their competitive advantages. Hospitals are among business units where IC plays an important role on the success of these units. People normally choose hospitals based not only based on their equipments but also based on the specialists and physicians they have. In this paper, we present an empirical study to measure the impact of IC in accounting parts of hospitals. The results of our regression analysis indicates that when there is a unit increase in either of human, customer, structural or intellectual capital individually, we can expect of an increase of 1.278, 1.210, 1.415 and 1.620 units increase in the performance of the university, respectively.