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The morphological analysis of essence of concept «intellectual capital» as the basis of monitoring system of its functioning
Abstract
Introduction. The genesis of the theory of intellectual capital (IC) is considered. The relevance of the concept of IC in the context of construction of a monitoring system of its functioning is substantiated. Approaches to the definition of the concept of IC are defined. The multidimensionality and the subjective understanding of the concept of intellectual capital among scientists influenced the plurality of these approaches.
Purposeis to clarify the essence of the concept of IC on the basis of the determination of descriptive signs of this capital.
Method (methodology) of research is the monographic analysis of the formation of the theory of IC, morphological analysis of descriptive definitions of IC.
Results. Analysis of the existing definitions of the essence of the concept of IC has been carried out. Morphological analysis of descriptive attributes of the concept of IC is executed, and as a result, primary features of this capital are determined. The degree of the similarity of existing definitions of the essence to repel the elements of intellectual capital is investigated. On its basis it is formed a list of descriptive features. The adjusted concept of IC in the environment of the full "field of knowledge" about this kind of capital is formulated.
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Science Works Journal "Ekonomichnyy analiz"
ISSN 1993-0259 (Print) ISSN 2219-4649 (Online) DOI: 10.35774/econa
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