2019 (16), №1

The Structure of the Intellectual Capital of a Firm



For citation: 

Simonova, V. L. & Shakuta, A. S. (2019). The Structure of the Intellectual Capital of a Firm. Zhurnal Economicheskoj Teorii [Russian Journal of Economic Theory], 16(1), 181-186


In the context of a post-industrial economy, companies are required to be flexible, highly innovative, and able to develop promising strategic approaches and build effective relations withnumerous counterparties. In such conditions, reliance onmaterial resources alone does not allow to achieve significant results; therefore, experts highlighted the ability of companies to create and manage the intellectual capital of a company in the overall structure of assets as an important factor of competitiveness. In this paper, traditional approach to the analysis of intellectual capital as a three-component structure is expanded; specification of the components of intellectual capital to the second level has been given, creating a basis for assessing and managing its development; interaction scheme of intellectual capital elements, reflecting a holistic view on a firm’s intellectual asset, has been developed.

Victoria Lvovna Simonova — PhD in Economics, Senior Research Associate, Institute of Economics of the Ural Branch of the Russian Academy of Sciences; Assistant Professor, Department of Political Economy, Ural State University of Economics (Ekaterinburg, Russian Federation; e-mail: simonova4@yandex.ru).

Alexandra Sergeevna Shakuta — Master’s Student, Institute of Public Administration and Entrepreneurship, Ural Federal University named after the first President of the Russian Federation B. N. Yeltsin (Ekaterinburg, Russian Federation; e-mail: shtuka5831@gmail.com).