2015
DOI: 10.3846/btp.2016.686
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Assessment of Intellectual Capital in Joint-Stock Companies

Abstract: Abstract. The evaluation of intellectual capital factors is an essential part for the management of jointstock companies. Many authors indicate that successful intellectual capital management increases value added in jointstock companies. Nevertheless, intellectual capital is a complex and challenging concept as there is still no clear guidance, what the intellectual capital features and its structural parts are. Theoretical research revealed that scientists accentuate various intellectual capital parts depend… Show more

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Cited by 3 publications
(2 citation statements)
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“…Irrespective of how significant the links at a particular level of empirical research are, theoretical capacity of these hypotheses is beyond any doubt. Based on intellectual capital importance for organization, some researchers proved the core role of its human component for company's value added growth: its significance was the largest comparing with the customer or structural/relational capital (Mačerinskienė andSurvilaitė 2011, Tamošiūnienė andSurvilaitė 2016). Similar research in the field of studying the links between intellectual capital and organizational performance illustrates that the higher performance depends on abilities of organization to optimise the human capital utilisation for the sake of optimising its structural capital (Urban and Joubert 2017).…”
Section: Making Decisions On Hc Investmentmentioning
confidence: 86%
“…Irrespective of how significant the links at a particular level of empirical research are, theoretical capacity of these hypotheses is beyond any doubt. Based on intellectual capital importance for organization, some researchers proved the core role of its human component for company's value added growth: its significance was the largest comparing with the customer or structural/relational capital (Mačerinskienė andSurvilaitė 2011, Tamošiūnienė andSurvilaitė 2016). Similar research in the field of studying the links between intellectual capital and organizational performance illustrates that the higher performance depends on abilities of organization to optimise the human capital utilisation for the sake of optimising its structural capital (Urban and Joubert 2017).…”
Section: Making Decisions On Hc Investmentmentioning
confidence: 86%
“…As noted in the scientific and practical literature [8,9], the most vulnerable in the management of intellectual capital is the legal aspect. It is rights and patents that are very sensitive to external as well as internal threats.…”
Section: Literature Reviewmentioning
confidence: 99%