Analysis of structural capital as a component of intellectual capital in ICT enterprises
| Autor: | Jelena Vapa-Tankosić, Nemanja Lekić, Jasmina Rajaković-Mijailović, Snežana Lekić |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
business.industry
05 social sciences Accounting Sample (statistics) 010501 environmental sciences Intellectual property 01 natural sciences Intellectual capital Structural capital Intangible asset Relational capital Order (exchange) Information and Communications Technology 0502 economics and business Business 050212 sport leisure & tourism 0105 earth and related environmental sciences |
| Zdroj: | Oditor. 6:33-54 |
| ISSN: | 2683-3476 2217-401X |
| Popis: | The success and competitiveness o f modern companies depends on their intellectual capital. Intellectual capital is an intangible asset that can be viewed through three basic sub-levels: human, structural and relational capital. The aim o f this paper is to research structural capital and its basic components: systems and programs, research and development, and intellectual property law. A pilot study in this area was conducted from June to August 2020. The research was conducted with an anonymous questionnaire on a sample o f 102 respondents employed in companies in the ICT sector o f the Republic o f Serbia. The results showed that employees in this sector rated systems and programs as the most important factor o f structural capital. These results should serve as a guide in the management o f structural capital in ICT companies in order to create a working environment that contributes to the overall growth and development o f the company, both in national and international environment. |
| Databáze: | OpenAIRE |
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