The economic essence of the IC and its constituent elements were investigated
and described in the publications of M. Bratnikskyi [20], E. Brukinh [21], L. Edvinsson
[22], D. Dobii [23], R. Hall [24], B. Lev [25], B. Lieotniev [26], G. Sant-Onzh [27], K.
Sveib [28], A. Yaruhova, J. Fiialkovska [29], S. Kasievich, V. Rohovskyi, M. Kisinska
[30], as well as other foreign researchers. Awareness of the importance of the influence
of globalization and the non-alternative development of society and economic
relations, taking into account the principles of the concept of sustainable development,
led to intensification of research into issues of the formation, management and
development of IC among domestic scientists (V. Antoniuk [31, 32], O. Butnik-
Siverskyi [33], B , Vrublevskyi [34], O. Hrishnova [35], V. Dyba [36], S. Illiashenko
[37], O. Kendiukhov [38], N. Markova [39], V. Pozhuiev [40], T. Ponedilchuk [41],
O. Sobko [42], A. Chukhno [43], etc.).
The review of these publications has led to the conclusion that there is no
consensus among scientists regarding the economic essence and components of IC. O.
Sobko [42] was the most substantiated proof of the existence of significant differences
in the subject matter. The most important conclusions of the researcher that are
essential for determining the attributes of the IR include the establishment of a
multivariate opinion regarding: identification of the form of existence of the IC
(invisible assets / means, intangible assets / means, intangible form of property,
invisible assets, intellectual assets / intangible assets / abilities, skills, knowledge
assets, intellectual matter / intellectual property, intellectual product, human and
machine intelligence, knowledge management, knowledge capital, knowledge and
information collection, peddle, social capital, human capital, etc.); the recognition of
the IC as a source of wealth and at the same time a qualitatively new economic resource
that has no physical or financial indicators; an attribute of competitiveness and
efficiency of business entities, as well as a means of their market capitalization;
definition of the economic content of the IC, based on the functional approach, as a
value capable of generating a new cost, or a means that creates visible effects [42, p.
34-36].
Other research findings outlined in the monograph are worthy of attention [42, p.
36-37], namely the fact that the IC: stands at the same time as a resource and a result
of entrepreneurial activity; is accumulated and stored in specific forms, has a dynamic
character, its accumulation is a difficult task, as a result of non-use can disappear or
quickly lose its value; partially transmitted, difficult to copy (for example, it is inherent
in the individual IC, which is constantly owned by the carrier - the employee); has
limited ability of measure and evaluate in traditional accounting systems, except for a
partial reflection of the IC, for example, intangible assets.
Concluding an overview of the results of the economic essence study and
composition of the IC, it should be noted that it would not be complete without
highlighting the existing methods for its evaluation. A significant contribution to the
search for an optimal method for evaluating IC was made by L. Lim and P. Dellimor,
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