Intellectual capital in the conceptual and categorical apparatus of economics: Critical understanding and systematization

Abstract

The work is devoted to the concept of “intellectual capital” and its correlation with closely related concepts (human capital, social capital, intangible resources, etc.). The study is based on a critical analysis of the literature and uses the method of statistical-semasiological analysis of a sample of definitions. Intellectual capital is a set of intangible objects, properties and relations of socio-economic system, evaluated by the subjects of management as a source of value creation through participation in the processes of social reproduction at different levels of organization of national economy. The proposed definition is based on a critical quantitative analysis of the results of previous studies and reflects the relationship of the concepts denoting intangible factors of development. At the same time, the question of the source of value creation in the generation of intellectual capital is emphasized.