Journal of Contemporary Issues in Business and Government Vol. 27, No. 2, 2021
https://cibg.org.au/
P-ISSN: 2204-1990; E-ISSN: 1323-6903
DOI: 10.47750/cibg.2021.27.02.177
Copyright © The Author(s) 2021. Published by Society of Business and management. This is an Open Access
Article distributed under the CC BY license. (http://creativecommons.org/licenses/by/4.0/)
Approaches to the creation of a systemic integrated
theory of intellectual capital management
E.N. OZHIGANOV
1
, S. V. NAZYUTA
2
, A.A. CHURSIN
3
, A.A. OSTROVSKAYA
4
1
RUDN University Assistant Professor
2
the First Vice-rector, Vice-rector of Economical Affairs, RUDN University.
3
Head of the Department of Applied Economy, RUDN University
4
Director of the Industry Management Center, RUDN University
ABSTRACT:Summary.:The present study aims to make its theoretical contribution to the
rationale for the creation of an integrated system theory of human capital management and to
clarify the interaction of knowledge generation factors in a dynamic innovation system. The
systems theory of intellectual capital identifies the mechanisms that ensure the role of
intellectual capital in the dynamic innovation capabilities of technology companies and
industrial sectors.
Keywords.:Intellectual capital, systems approach, systems modeling, knowledge management,
knowledge generation.
INTRODUCTION
The consensus among the business and scientific community regarding the model of intellectual capital
management has not yet been determined, although it is customary to consider intellectual capital as the most
important asset of innovative companies [1]. On the other hand, companies and organizations that, for various
reasons, are not able to properly use the value of intellectual assets, doom themselves to compete using outdated
strategies and tactics.
A model for systemic assessment and management of intellectual capital, which could identify, analyze and
evaluate intangible assets, conduct an in-depth analysis of the company's activities in terms of intellectual
capital, is aimed at identifying the company's market competitiveness potential. Accordingly, the measurement
of intellectual capital can differentiate between successful innovative and mediocre uncompetitive
companies[2]. For the same companies operating in monopoly markets, models of this type are likely to be
irrelevant, which partly explains the almost complete lack of interest in them in public corporations.
In modern science, it is generally recognized that the structure of intellectual capital consists of three areas -
human capital, structural capital and client capital[3]. In this context, the most appropriate tool for building a
model of intellectual capital management is a systematic approach that allows you to integrate elements of these
areas that are different in nature in the general model.
Many theories of intellectual capital reflect the difficulty of finding a suitable model in terms of an acceptable
combination of indicators that can be used in the activities of companies. In this regard, the scientific literature
notes that "the main conceptual problem of measurement is that knowledge manifests itself in many forms and
types."[4] Since the approach to measuring intellectual capital depends on many variables of their activity, it can
be difficult to draw clear boundaries between the divisions and relationships of the various measured elements.
In view of the above the first postulate of the system theory suggests that indicators and indicators of intellectual
capital separately cannot reflect the multi-level, multidimensional nature of knowledge.
An integrated systems model is essential for innovative companies because intangible assets are critical to
success in an increasingly competitive marketplace and the external environment. Therefore, the selected
indicators make sense for research and monitoring of each specific element from the point of view of analyzing
all components of intellectual capital, without preference for one of the sections over others. In this case, several
analysis criteria are used: the type of model, the corresponding method used, the formula for calculating
intellectual capital, advantages and disadvantages, etc. The model should make it possible to compare different
strategies for the innovative development of a company, focusing on monitoring the dynamics of the level of its
intellectual capital.
The practical significance of the system model for assessing and managing intellectual capital lies in its ability
to periodically offer the management of the company information and analytical data that allow taking
corrective measures for the strategy of forming and maintaining long-term and sustainable competitive
advantages by extracting and applying knowledge. In today's unstable economic world, in order to survive and