Integration of big data and intellectual capital of banks in the digital economy

The article considers modern models for assessing intellectual capital, its structure and the degree of influence on the financial performance of commercial banks. To date, no definition of intellectual capital has been developed. At the same time, this concept can be used to explain the difference between the market value and the book value of the organization. Numerous studies of the impact of financial innovation on the intellectual capital of national commercial banks are currently being conducted in major emerging economies. Within the framework of the stated topic the aim of the study is to determine the possibility of using in Russian practice to assess the intellectual capital of banks and the impact on it of a number of behavioral and managerial factors. As a result, it was determined that for the development of the digital economy, more attention should be paid to the growth of human and structural capital.