Development of intellectual capital in the conditions of digital transformation of economic entities normative and

Рамський, Андрій Юрійович and Лойко, Єлизавета Миколаївна (2025) Development of intellectual capital in the conditions of digital transformation of economic entities normative and Europeanscientific journal of Economic and Financial innovation, 15 (1). pp. 340-349. ISSN 2617-8648

Text A_Ramskyi_Y_Loiko_ESJEFI_1(15)2025_FITU.pdf Download (988kB)

Abstract

The article considers the issue of intellectual capital development in the context of digital transformation of business entities. Methodological approaches to definingthe essence of the concept of “intellectual capital”in the scientific works of scientists are analyzed and a conclusion is made about the superiority of the resource approach in defining this concept. An analysis of approaches to the structure of intellectual capital in the works of scientists is conducted and a conclusion is made that all authors give preference to human capital as the primary basis for the existence of intellectual capital. A scheme of the structure of intellectual capital in the context of digital transformation of business entities is proposed. The composition of the structural components of intellectual capital in the context of digitaltransformation of business entities is substantiated. It is substantiated that human capital forms the basis of the intellectual capital of business entities, but a significant part of intellectual capital is also corporate culture, customer capital, communication technologies, digitalization of business processes, intellectual property, reputation and image of the company. In the context of digital transformation of business entities, it is advisable to allocate digital transformation capital in the structure of intellectual capital. The features of human capital development in the context of digital transformation of business entities are determined. The results of the positive and negative impact of digital transformation of business entities on the development of intellectual capital are determined. It is determined that a strategic resource for the formation of intellectual capital is human capital, which is formed in the context of digital transformation of business entities and is a source of innovation at the enterprise. Human capital generates a competitive advantage of a business entity, which is considered a specific factor and distinguishes one company from another.

Item Type:	Article
Uncontrolled Keywords:	intellectual capital; digital economy; business entities; digital transformation; knowledge; information;communication strategies
Subjects:	Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН)
Divisions:	Факультет економіки та управління > Кафедра фінансів
Depositing User:	професор Андрій Юрійович Рамський
Date Deposited:	04 Dec 2025 11:24
Last Modified:	04 Dec 2025 11:24
URI:	https://elibrary.kubg.edu.ua/id/eprint/54349

Available Versions of this Item

• Development of Intellectual Capital in the Conditions of Digital Transformation of Economic Entities (deposited 27 Nov 2025 11:40)
  • Development of intellectual capital in the conditions of digital transformation of economic entities normative and (deposited 04 Dec 2025 11:24) [Currently Displayed]

Actions (login required)

View Item