Analyzing existing approaches to measuring intellectual capital

Abstract

Intellectual capital is an invisible but important resource for all companies in the turbulent digital environment, which is the driver of innovation development. The issues of assessing and analyzing intellectual capital are extremely relevant and have long occupied the minds of domestic scientists and top managers. Today there are no generally accepted methods of intellectual capital assessment, which would allow to give a more objective assessment of its constituent elements. The article presents the results of analyzing the existing approaches to measuring intellectual capital. The author concludes that companies need to carefully monitor their intellectual capital and focus on providing internal information about it in order to gain a competitive advantage in the market.