Intellectual capital valuation in digital economy: a review of corporate and national perspectives

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Intellectual capital (IC) has emerged as a critical driver of organizational value and competitive advantage in the knowledge-based economy. Unlike tangible assets, IC encompasses intangible assets such as human capital, structural capital, and relational capital, which collectively contribute to the innovative capacity and strategic positioning of firms and economies. Despite its significance, measuring intellectual capital poses substantial challenges due to its intangible nature and the lack of standardized valuation methods. This paper aims to provide a brief overview of the components and methods used in the measurement of intellectual capital at both corporate and national levels.