2024
DOI: 10.1108/ijm-05-2024-0301
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Intellectual capital as a driver of value creation in Serbian entrepreneurial firms

Mihailo Paunović,
Vesna Milovanović,
Dijana Štrbac
et al.

Abstract: PurposeThis paper analyses the role of intellectual capital (IC) as a factor of the financial performance of entrepreneurial firms, which are recognized as the main drivers of economic growth and employment.Design/methodology/approachThe sample consists of 188 business owners from Serbia. The primary data are collected using the questionnaire, while the secondary data come from the annual financial statements of their companies. The elements of IC as independent variables are grouped into three components: hum… Show more

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