scholarly journals Formation of the bank's intellectual capital management mechanism

2020 ◽  
pp. 23-28
Author(s):  
Liliia CHERNYSHOVA ◽  
Olena OLEINIKOVA ◽  
Alina BOIKO

The article is devoted to the disclosure of the essence of the concept of "intellectual capital", as well as the study of the structural components of the Bank's intellectual capital. The chosen topic is urgent and relevant to the realities of banking business, which is explained by the need for qualitative changes in the direction of ensuring the sustainable development of modern credit institutions. The purpose of the paper is to systematize the research of various scientists regarding the interpretation of the scientific category "intellectual capital", improve its structuring and develop a mechanism for managing it in modern economic realities. The article offers a General scheme of the Bank's intellectual capital management mechanism, provides elements of its strategic management system, and develops recommendations to Bank management on effective strategic management of a certain strategic banking component. It is also noted that in modern banking accounting of our country there are certain shortcomings in the reflection of intellectual capital in the reporting, which significantly complicates the process of monitoring it. To some extent, this is due to the imperfection of determining the value of intangible assets. This approach to managing the intellectual capital of a banking institution will help to identify and solve many internal problems of credit institutions, and its use along with other assets will allow banking organizations to obtain real competitive advantages and ensure a dominant position in the market.

2021 ◽  
Vol 24 (2) ◽  
pp. 35-50
Author(s):  
Elwira Gross-Gołacka ◽  
Marta Kusterka-Jefmańska ◽  
Paulina Spałek ◽  
Bartłomiej Jefmański

The main goal of this article is to analyze the level of differentiation of awareness and knowledge among managers of small, medium and large enterprises in the scope of the essence and meaning of intellectual capital as well as the influence of its elements on the sustainable development of enterprises in Poland. Intellectual capital is perceived as a key resource of an enterprise. It is also one of the most valuable resources of an enterprise, which enables its sustainable development. It is critical base of organization’s innovative and strategic sustainability. This article is based around the results of a survey conducted in 2019 among 1,067 enterprises operating in Poland. For the purposes of the verification of the statistical hypothesis, the classical chi-squared test of independence has been applied along with the analysis of variations for fuzzy numbers (FANOVA) with an assumed level of significance α = 0.05. The assessment of the influence of the elements of intellectual capital on the sustainable development of enterprises has been conducted with the application of fuzzy conversion scales. In fuzzy conversion scales, points are most often expressed as triangular or trapezoidal fuzzy numbers. The conducted research indicates a difference between theory and practice in the field of intellectual capital management among enterprises in Poland. On the one hand managers declare awareness of the importance of the influence of intellectual capital on the development of enterprises in Poland, whereas on the other hand, a significant majority of them state that they have not implemented an intellectual capital management strategy at their enterprises and neither identify nor measure this capital or its elements.


2014 ◽  
Vol 15 (2) ◽  
pp. 227-248 ◽  
Author(s):  
Merryl Whyte ◽  
Suzanne Zyngier

Purpose – The purpose of this paper is to describe outcomes from a trial of the Danish Intellectual Capital Statement (ICS) within the Australian public sector. Design/methodology/approach – Two work teams within the Department of Primary Industries, Farm Services Victoria (FSV) participated in the trial over a six-month period. Data were collected and triangulated from structured focus groups, researcher guided workshops and individual project record journals kept by participants and observers. Findings – This trial has tested and confirmed existing European Intellectual Capital Management (ICM) theory in a new context, confirmed the strategic management and communication utility of the Danish ICS. It also revealed the utility of this method: to assist the organisation articulate its knowledge-related needs; in developing knowledge management (KM) strategy, in planning and reviewing KM initiatives, in developing clarity and shared context and in navigating change. Research limitations/implications – This research focuses on a single in-depth case study and concurrent organisational restructuring impacted on team focus. Practical implications – The strategic management and communication utility of the Danish ICS was confirmed. The paper demonstrates new insights for practitioners using this ICM method as a useful tool to assist an organisation to articulate KM needs. Originality/value – The primary research gap in the ICM field is examination of the practical application of methods in a real-life context (particularly outside Europe). This work has tested and confirmed existing theory in a new and different context – the Australian public sector.


Author(s):  
Yuliia Kondratiuk ◽  
Volodymyr Lych

The main purpose of this study is to systematize the conceptual provisions for determining the organizational and economic mechanism of intellectual capital management in construction companies. Theoretical and methodological provisions are systematized and appropriate approaches to the definition of organizational and economic management mechanism are identified. As a result of the study, the lack of uniform approaches in this analysis was determined. For example, the modified approach is characterized by ways of forming and using interdependent elements aimed at achieving this goal. Within the framework of the structural approach, the main attention is paid to the structural elements of the organizational and economic management mechanism, the combination of which allows to ensure the achievement of the set goal. The functional approach involves determining the directions of implementation of organizational and economic management mechanism. With regard to the goal-oriented approach, the main attention is paid to the goal of creating and implementing an organizational and economic management mechanism to ensure the efficiency of operation and development of economic entities. Among the current scientific approaches, it is worth paying more attention to those where the structural components of intellectual capital are highlighted. The main ones are strategic, which are determined by the use of future opportunities, ensuring the development of the construction company; economic, which are determined by the organization, planning, financing, control; organizational, which are formed on the basis of the use of security services at the construction company and constant monitoring; tactical - providing by increasing the efficiency of the potential that exists in the enterprise; implementation of an integrated assessment of the state and level of use of economic security at the enterprise. Thus, based on the provisions of an integrated approach, the definition of "organizational and economic mechanism of intellectual capital management of construction enterprises" is proposed, which is characterized as a certain integrity of organizational, economic, social, technical components, characterized by high interaction and interdependence features and directions of formation and application of elements of intellectual capital, its estimation that allows to develop administrative decisions for increase of efficiency of formation and application of intellectual capital at the construction enterprises.


2009 ◽  
Vol 10 (1) ◽  
pp. 81-92 ◽  
Author(s):  
Robert G. Isaac ◽  
Irene M. Herremans ◽  
Theresa J.B. Kline

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