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Identification of Intellectual Capital in the Context of Digitalization of the Economy
Porsiurova I. Р., Klymenko A. В.

Porsiurova, Iryna Р., and Klymenko, Anton В. (2023) “Identification of Intellectual Capital in the Context of Digitalization of the Economy.” Business Inform 12:166–173.
https://doi.org/10.32983/2222-4459-2023-12-166-173

Section: Problems of Business

UDC 330.142

Abstract:
The aim of the article is to study the economic nature and essence of intellectual capital as a complex category and asset of enterprise, which is capable of generating economic profit and added value in the context of digitalization of the economy. The works of leading foreign and domestic scholars are analyzed, devoted to the identification of intellectual capital as an economic category, the studies on the structure and nature of intellectual capital in the context of four aspects. The article considers various existing scientific approaches to the identification of intellectual capital and their features and, according to the results, the main criteria that can be used by an enterprise to identify intellectual capital are proposed as follows: presence of an intellectual (creative) component; possibility of generating economic benefits; legal certainty; possibility of evaluating and identifying in accountance. Taking into account these criteria, the correlation of the concepts of «intellectual capital», «intellectual property» and «intangible assets» has been analyzed and an approach to a more correct identification of elements of intellectual capital in the accounting of enterprise has been proposed. In addition, the authors analyzed the possibility of identifying objects created with the help of artificial intelligence systems as the intellectual capital of the enterprise, taking into account the existing regulatory framework and the positions of leading Ukrainian scientists. Based on this, it is concluded that these objects can also be included in the intellectual capital, since they have legal certainty. The authors have proposed a definition of intellectual capital as a complex of information, scientific and technical knowledge, business or production experience, which is a consequence of scientific or creative activity or the use of artificial intelligence, which has the ability to generate an additional economic effect and thus can be assessed and legally identified.

Keywords: digitalization of the economy, intellectual capital, identification of intellectual capital, artificial intelligence.

Fig.: 1. Tabl.: 1. Bibl.: 17.

Porsiurova Iryna Р. – Candidate of Sciences (Economics), Senior Lecturer, Department of Marketing and Trade Entrepreneurship, Ukrainian Engineering and Pedagogical Academy (16 Unіversytetska Str., Kharkіv, 61003, Ukraine)
Email: [email protected]
Klymenko Anton В. – Postgraduate Student, Department of Marketing and Trade Entrepreneurship, Ukrainian Engineering and Pedagogical Academy (16 Unіversytetska Str., Kharkіv, 61003, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (1996). https://zakon.rada.gov.ua/laws/show/254%D0%BA/96-вр#Text
[Legal Act of Ukraine] (2003). https://zakon.rada.gov.ua/laws/show/435-15#Text
[Legal Act of Ukraine] (2022). https://zakon.rada.gov.ua/laws/show/2811-20#n855
[Legal Act of Ukraine] (2012). https://zakon5.rada.gov.ua/laws/show/929_050
[Legal Act of Ukraine] (2020). https://zakon.rada.gov.ua/laws/show/1556-2020-р#Text
Stewart, Th. A. Intellectual Capital. The New Wealth of Organizations. New York: Doubleday, 1997.
Bazylevych, V. D. Intelektualna vlasnist [Intellectual Property]. Kyiv: Znannia, 2014.
Butnik-Siverskyi, O. B. “Intelektualnyi kapital (teoretychnyi aspekt)“ [Intellectual Capital (Theoretical Aspect)]. Intelektualnyi kapital. 2002. https://dspace.nuft.edu.ua/server/api/core/bitstreams/9a94b28c-4e14-47ae-90c0-fd868ce7b805/content
Virchenko, V. V. “Sutnist intelektualnoho kapitalu ta yoho rol u zabezpechenni konkurentospromozhnosti pidpryiemstva“ [The Essence of Intellectual Capital and its Role in Ensuring the Competitiveness of the Enterprise]. Konkurentospromozhnist natsionalnoi ekonomiky. Kyiv, 2017. 215-220.
Vorobei, Yu. M. “Upravlinnia intelektualnym kapitalom mizhnarodnoi kompanii“ [Management of Intellectual Capital of an International Company]: dys. … kand. ekon. nauk : 08.00.02, 2019.
Hrynkevych, S. S. “Vplyv innovatyzatsii trudovoi diialnosti na transformatsiiu intelektualnoho potentsialu v intelektualnyi kapital“ [The Impact of Labor Innovation on the Transformation of Intellectual Potential into Intellectual Capital]. Konkurentospromozhnist natsionalnoi ekonomiky. Kyiv, 2017. 365-369.
Kozlovskyi, A. T. “Metodyka otsinky intelektualnoho kapitalu yak element investytsiinoho kontrolinhu na pidpryiemstvi“ [Methodology for Evaluating Intellectual Capital as an Element of Investment Controlling at the Enterprise]. Konkurentospromozhnist natsionalnoi ekonomiky. Kyiv, 2017. 480-486.
Kolomiiets, T. V. “Mekhanizm upravlinnia intelektualnym kapitalom pidpryiemstv ahrarnoho sektoru ekonomiky“ [The Intellectual Capital Management Mechanism of Enterprises in the Agrarian Sector of the Economy]: dys. … kand. ekon. nauk : 08.00.04, 2021.
Komertsializatsiia innovatsii: zakhyst intelektualnoho kapitalu, marketynh ta komunikatsii [Commercialization of Innovations: Protection of Intellectual Capital, Marketing and Communications]. Sumy: Sumskyi derzhavnyi universytet, 2022.
Prokopenko, N. S., and Hudz, O. Ye. Intelektualnyi kapital [Intellectual Capital]. Lviv: Liha-Pres, 2018.
Sobakar, M. V. “Oblikova polityka nematerialnykh aktyviv u systemi upravlinskoho obliku“ [Accounting Policy of Intangible Assets in the Management Accounting System]: dys. … d-ra filosofii : 071, 2023.
Sobko, O. M. Intelektualnyi kapital pidpryiemstva: kontseptualizatsiia - funktsionuvannia - rozvytok [Intellectual Capital of the Enterprise: Conceptualization - Functioning - Development]. Ternopil: Krok, 2014.

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