Интеллектуальный капитал в свете креативности и конкурентоспособности: обзор нематериальных активов организаций на примере Украины

Abstract

This article discusses several issues related to intellectual capital, including a historical review, interest in elusive and intangible assets, and the impact of recent technological progress related to the development of information technology. Ralph Styer, CEO of Johnsonville Foods Company, was the first to use the term “intellectual property” to refer to an organization’s intangible assets. This document also defines the concept of intellectual property, which is the totality of all the knowledge that organizations have that helps them achieve their goals. Intellectual property includes ideas, inventions, technologies, general knowledge, computer software products and programs, projects, data skills, processes, creativity and applications in all organizations. Intellectual capital is knowledge that can be converted into profit. The components of this concept were defined as follows: structural capital, human capital, social capital and psychological capital. The article also discusses various definitions presented by a number of scholars related to intellectual capital, including: Edvinsson & Malone, K.E. Svieby, Y. Malhorta, T. Stuart, Depres and Channel, as well as Mackenzie and Winkelen. The article concludes that specific issues regarding companies and the nature of the market do not allow for certain results that can be generalized by comparing modern administrative trends or attitudes that define intellectual capital as intangible assets.