INTELLECTUAL CAPITAL OF AN ORGANIZATION IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY AND BUSINESS

The next change in the economic formation and the transition to a post-information society, or industry 4.0, is accompanied by the emergence of new strategically important digital assets, which, having the ability to bring income to the organization and increase their value when used, can be identified as elements of intellectual capital. In this regard, the study of intellectual capital in the era of digitalization is becoming an urgent area of scientific research that develops both fundamental theories of intellectual capital and those of an applied nature. The purpose of the article is to study and systematize new digital elements of intellectual capital that can be of value to business in the new economic order, and therefore should be the object of close attention from the organization’s leaders. The methods of abstracting, grouping, comparing and generalizing are used in the analysis of scientific literature and other information sources. The results of the study are the identification of new elements of human, structural (organizational) and relational capital: digital competencies of personnel; website, social media accounts, mobile applications as having legal protection of the results of intellectual activity; customer relations in social networks, experience in targeted advertising, experience in SMM promotion. According to the results of the study, it is concluded that the emergence of new elements of intellectual capital associated with digital technologies forms a wide field of further research in the field of assessing the cost of new elements, developing techniques and methods of managing them, increasing their value. The practical application of the research results will allow the organization’ managers to have a more complete picture of the available valuable intangible resources, to form a more adequate assessment of the value of their business, to determine the directions of investment in promising digital elements of intellectual capital.

digital economy, information economy, industry 4.0, digital competencies of personnel, human capital, organizational capital, structural capital, information capital, relational capital, results of intellectual activity.

Gaponenko T. V., Malkhasyan A. E. Intellectual capital of an organization in the context of digitalization of the economy and business. Business. Education. Law, 2021, no. 2, pp. 190—193. DOI: 10.25683/VOLBI.2021.55.277.