Structure and assessment of intellectual capital at meso and macro levels
Автор: Savchenko Yu.yu.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 2-1, 2023 года.
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The scientific literature presents quite a lot of approaches to the allocation of elements of the structure of intellectual capital. In most scientific works, intellectual capital at the meso- and macrolevel is understood as the accumulated aggregate knowledge, innovations. From a methodological point of view, in the context of digital transformation, it is necessary to clarify the understanding of intellectual capital at the meso-and-macro level and the structuring of its components. The author’s model of the structure of intellectual capital at the meso- and macrolevels is proposed, which includes competency-based, digital, network, convergent and creative capitals as structural elements. The methods for assessing intellectual capital at the meso- and macrolevels presented in domestic and foreign practice. The analysis of existing approaches and methods to the assessment of intellectual capital at the meso- and macrolevels made it possible to formulate the main provisions of the author’s approach to its assessment. It is substantiated that the assessment of intellectual capital at the meso- and macrolevel should be based on a system of indicators that allows us to explore each structural component of intellectual capital. The interaction of the components leads to the emergence of a synergy effect, which should also be reflected in the methodology for assessing intellectual capital. As a market environment, it is advisable to take into account the state of the infrastructure-institutional and information-digital components.
Intellectual capital, structure, assessment methods, meso- and macrolevel, knowledge economy, cost
Короткий адрес: https://sciup.org/142237299
IDR: 142237299 | DOI: 10.17513/vaael.2698