Formation of conceptual approaches to management of intellectual capital of knowledge considering hierarchical levels at the enterprise
by Kateryna Andriushchenko
International Journal of Critical Accounting (IJCA), Vol. 8, No. 5/6, 2016

Abstract: It is determined that intellectual activities of the enterprise as to the creation of intellectual capital should be organised at four hierarchical levels. A specific kind of intellectual capital is formed at each level: at the level of enterprise external environment and economy as a whole, its business environment - external intellectual capital is formed; at the level of the enterprise - organisational intellectual capital; at the level of working or project team (department) - group human capital; at the level of the individual (an employee as a bearer of knowledge of the company and workplace) - individual human capital. By organising intellectual activity at the enterprise, it is offered to form such conceptual approaches that will help to reflect the character of embodying entities of different levels into the creation and usage of intellectual capital. The following approaches will ensure the independence and sustainability of the enterprise. They are traditional, cooperation, and integration approaches. It ensures investing in the formation of human intellectual capital that can create intellectual innovative products, i.e., new knowledge with further transformation into organisational and market intellectual capital.

Online publication date: Wed, 18-Jan-2017

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