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Development of intellectual capital is becoming increasingly important due to the impact of digitalization and development of the digital economy. The review of domestic and foreign studies made it possible to conclude that there are problems in existing approaches to the assessment of intellectual capital at the present stage. As the main drawback of foreign studies, one can note concentrating on the narrow aspect of the impact of investments in intangible assets on the performance of an organization with an emphasis on the use of methods of mathematical statistics. As the main drawback of the research of the Russian scientists, there can be noted their excessive theoretical interest, abstract and fragmented concepts of the knowledge economy and intellectual capital as its key resource. There appears a need to clarify the indicators for assessing intellectual capital, which will make it possible to more effectively implement managerial influences on the processes of its development. Under the influence of digitalization trends the development of intellectual capital is undergoing changes, and in order to improve the effectiveness of its management, it is necessary to take into account the change in the composition of assessment indicators. There has been found the need to improve the methodology for assessing intellectual capital, allowing to take into account the nature of changes in the process of its development in the digital economy. A review of modern views on the essence of the phenomenon of intellectual capital and digitalization trends was made. The specifics of the formation of elements of intellectual capital under the influence of the identified features of digitalization has been determined. The composition of indicators for assessing the formation of intellectual capital elements in accordance with digitalization trends has been specified. Based on the results of a survey of managers of small and medium-sized businesses in the Primorsky Kray, the modified methodology was assessed for the possibility of its practical application. The results obtained can be used to form an idea of what processes it is currently expedient to manage in the first place in order to increase the efficiency of the company’s management systems.

The development of intellectual capital at the macro- and mesoscale is the main tool for the transition of the economy to a progressive sixth technological mode, and at the level of an individual organization it ensures its stable position and high competitiveness in the market. However, training and educating its applications are of a great importance. A prerequisite for an effective implementation of this process is the formation of a systemic idea about the phenomenon of intellectual capital, the composition of its elements, the sequence of stages and the necessary conditions for its formation. To solve this problem, the article proposes to use a categorical-system methodology, in particular, the method of “categorical series”. Using the method, the analysis and a comprehensive description of intellectual capital development within the categories of the subject area is performed. The main characteristics of cognitive activity at various stages of intellectual capital development are determined. An ontological model of intellectual capital, which is based on the comparison of concept pairs in accordance with the nature of the contradictions developing between them, is proposed. Application of the model makes it possible to determine some promising areas for the development of intellectual capital, taking into account available resources, as well as to formulate the requirements for the composition of resources to obtain a certain type of intellectual capital. A further prospect of the obtained model use is the development of a full-fledged scientific theory of intellectual capital, including, in addition to its constituent element description, the determination of their formation stage sequence and the mechanism of their interaction. The use of this theory will make it possible to implement effective managerial influences on intellectual capital in order to increase the level of its systemic and organizational complexity. The presented results can be applied in legislative activity and in the development of program documents of the Government and the constituent entities of the Federation aimed at the Russian economy change.