The study aimed to identify the actual role being played by the top management of the Palestinian universities in Gaza Strip in developing the intellectual capital together with its various dimensions. To achieve this purpose, an exclusive questionnaire was randomly distributed to (344) supervisors, out of which (289) questionnaires were brought back, with a response rate of (84.01). The study used the descriptive analytical method and the appropriate statistical methods for analyzing the data using the SPSS. The study concluded that (77.80%) of the respondents stated that the top management in the Palestinian universities in Gaza contributes to the development of the intellectual capital in their universities and its various dimensions as well, which is a high percentage. Accordingly, the intellectual capital dimensions were classified respectively as follows: relational capital development , structural capital development and human capital development .The study has also revealed that there are no statistically significant differences in the means of the participants responses regarding the actual state of the intellectual capital development in the Palestinian universities in Gaza strip attributed to the variables of gender, educational qualification , job title , years of service and university. The study recommends that the Palestinian universities management should adopt a sustainable improvement strategy for their intellectual capital through focusing on the skills and abilities of their brilliant and talented efficiencies. Additionally, the study urged the universities to pay more attention to the human capital element since it was classified in the last place, when compared with the other intellectual capital components.
Intellectual Capital, Palestinian universities.