Analysis of structural capital as a component of intellectual capital in ICT enterprises

Oditor

Lekić Snežana¹  Lekić Nemanja¹  Vapa-Tankosić Jelena²  Rajaković-Mijailović Jasmina³ 

[1] Beogradska akademija poslovnih i umetničkih strukovnih studija, Beograd, Serbia;Fakultet za ekonomiju i inženjerski menadžment, Novi Sad, Serbia;Pravni fakultet za privredu i pravosuđe u Novom Sadu, Novi Sad, Serbia;

关键词: intellectual capital;    structural capital;    ict sector;   

DOI  :  

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown