Table 2 Approaches to the definition of the concept of "intellectual capital" 

Authors 

The essence of the approach 

Works 

"Production" level (enterprise, organization, firm, company) 
T. Stuard 

This is the sum of everything that the company's 
employees know and what gives the company a 
competitive advantage in the market: "accumulated 
knowledge", "intellectual material", "patents, processes, 
management skills, technology, experience and 
information about consumers and, the promoters. 
Combined together, this knowledge constitutes intellectual 
capital" 

Brainpower, 1991, 
Intellectual Capital. A 
new source of wealth 
organizations, 2007 

S. Аlbert 
K. Bredly 

This is the process of transforming knowledge and 
intangible assets into useful resources, advantages for 
individuals, firms, nations 

The Impact of Intellectu- al 
Capital, 1996 

K.-E. Sveibi 

These are intangible assets of the company, consisting of 
the competence of employees, internal and external 
structure of the company. The competence includes 
mental knowledge, abilities, accumulated experience, and 
education. The external structure is oriented towards 
relations with customers and suppliers; this is the 
company image, trademarks, product recognition. 
The internal structure is focused on maintaining the 
organization and includes patents, copyrights, 
databases, administrative systems, innovations  

The Intangible Assets 
Monitor, 1996, 1997, 
2001 
Methods for Measuring 
Intangible Assets, 2001 

U. Bukovich, 
R. Williams 

This is the sum of the knowledge of all employees of the 
company and / or the instruments of the organization that 
increase the aggregate of knowledge, i.e. all that provides 
economic competitiveness 

Knowledge Management: 
A Guide to Action, 2002 

Т.U. Feskova It represents the totality of knowledge of all employees of 

the company, ensuring its competitiveness: special 
knowledge, skills, training, intuition, know-how, computer 
networks, skillful establishment of business ties and 
exchange of experience between the firm and consumers 
of its products, trademark and business reputation firms 

Intellectual capital: the 
concept and main forms 
of manifestation 
 

А. Оrlov 

This is the intellectual component of companies, including 
professional and other knowledge, experience, skills, 
business reputation, information, business connections, 
image, intellectual property - in short, everything that 
allows you to create values 

Intellectual capital of the 
company as a 
management tool (the 
idea is the basis of 
intellectual capital), 2003 

Specialists of 
the 
international 
complex 
organization – 
OECD 

This is the economic value of two categories of intangible 
assets of the company: organizational (structural) capital 
and human capital. The first includes its own software 
systems, the organization of distribution and networking, 
distribution channels and supply. The Cheka refers to 
internal (personnel) and external (buyers and suppliers) in 
relation to the organization of human resources 

www.oecd.org 

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