Sources of Intellectual Capital Acquisition

Abstract

Research related to intellectual capital (IC) concerns its use and impact on the selected results achieved by enterprises. IC is analysed as a single stream of enterprises’ internal resources. Since IC is used in the business activities of enterprises, it must also be acquired. However, research conducted so far does not cover the area of IC acquisition. The purpose of this paper is to present the results of research undertaken in a relatively new area of IC acquisition that has not been scientifically explored over a research period of several years. The research covered innovative small and medium enterprises (SMEs) that were developing software in Poland from 2005 to 2019. The data series allowed the use of dedicated analysis tools, including the dynamic changes over time, multidimensional comparison and cluster analysis. The primary conclusions revealed that the acquisition of IC is a process that takes place simultaneously and continuously in two independent streams—internal and external—and that the external sources of IC were more important for SMEs covered by the research. Continued research will allow comparative analyses between various branches or sectors of the economy to bring new knowledge about the importance of IC to the business activities of enterprises.