The knowledge as a complementary part of the intellectual capital of the enterprises in the era of the digital economy

Author:

Yavorska Oksana1

Affiliation:

1. Kyiv National Linguistic University

Abstract

Introduction. The article deals with the problem of the main changes expected in the framework of the digital economy are considered. Particular attention is paid to the areas of transformation the knowledge capital in these conditions. A driver of modern digital economy should be regarded as an intellectual capital that based on the combined use of the intangible assets and the information resources of the enterprises. The formation of the intellectual capital of a company is viewed from a systemic perspective and in conjunction with the formation of the knowledge capital of the enterprises. Prpose. The purpose of our article is to determine the distinctive role of corporate knowledge in the formation of the intellectual capital of the enterprise in the digital economy, substantiation of the principle of complementarity in the trajectory of modern transformations of knowledge capital of the organization within the concept of the intellectual capital. Methods. We have used a set of general and special methods in this article (they are historical and logical method, method of analysis and synthesis, grafhic constraction, scientific abstraction). Results. The article presents the author’s view on the emergence of the knowledge capital of the enterprises in the context of the prevailing economic theories, based on an analysis of the evolution of the category «knowledge». The role of knowledge capital for the intellectual capital of the enterprises and its essence in the relational (customer) capital, organisational capital and human capital of the company, firms. The carried-out analysis and synthesis of the existing approaches on studying of intellectual capital of the enterprises taking into account specifics of the knowledge capital of the company are used to support existing managerial policies for better retention practices and management of human resources, for better management practices of the enterprises. Prospects. The leading vector for the development of the intellectual capital of the enterprises in the digital economy should be the question of designing the process of cumulation, classification, measurement and transformation of knowledge capital, as well as the development of tools for translating its elements into materialized and innovative assets of the organization.

Publisher

Ternopil National Economic University

Reference31 articles.

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3. Torba, O. V. (2017). Intelektualnyi kapital yak obiekt bukhhalterskoho obliku: vyznachennia ta metodyka otsinky [Intellectual capital as an object of accounting: definition and methodology of valuation]. Internauka – Intersciencе, 2 (2), 62–67 [in Ukrainian].

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