Intellectual capital as a university asset
Keywords:
asset, capital, intellectual capital, intellectual capital of higher education institutionAbstract
The purpose of the article is to define the essence of intellectual capital as an asset of the university, which is used to improve its effectiveness. The article also identifies approaches to methods for measuring and evaluating the intellectual capital of the university.
Material and methods. Theoretical basis of the research were the works of domestic and foreign authors on the topic of intellectual capital of universities. Methods were used: analysis, synthesis, generalization, comparison.
Results. The authors investigated the concept of intellectual capital, its characteristic features and differences from other types of capital. The general approaches to the methodology of quantitative assessment of intellectual capital of the university were defined. Having analyzed the existing definitions in the literature, and having investigated the unique features of the intellectual capital of the university, the factors influencing its level and quantitative assessment, our own definition of intellectual capital of a higher educational institution was given.
Conclusion. As a result of the analysis carried out in the article, the drawbacks and limitations in the application of known definitions and methodologies for assessing intellectual capital were revealed, which indicates the need to develop a comprehensive methodology for determining the assessment of intellectual capital of higher education institution. The study is planned to continue with a more detailed analysis of the types of capital in the composition of the intellectual capital of a higher educational institution and the construction of a methodology for its assessment based on proxy indicators.
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