The research of the formation of intellectual capital (IC) of engineering and computer sciences (E&CSs) at scientific institutions (SIs) in Latvia in the present situation is highly topical. The object of the research is the formation of IC of E&CSs at SIs while the subject of the research is the comparative analysis of the efficiency of the involvement of academic staff and students in the formation of IC of E&CSs at SIs of Latvia. The objective of the research is to study the involvement of academic staff and students in the formation of IC of E&CSs at SIs in Latvia in the period from 2013 to 2018. The following tasks were determined to reach the objective: to study the formation of IC of E&CSs at SIs; to identify the concept of the efficiency of the involvement of academic staff and students in the formation of IC of E&CSs; to calculate main indicators thereof, and, to carry out the comparative analysis of indicators characterising the efficiency of the involvement of academic staff and students in the formation of IC of E&CSs at SIs in Latvia. Research methods used in the paper are content analysis, economic analysis, and economic experiment.