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Essence and structure of intellectual capital


Denis Kovylin, Aminat Ibragimova, Mikhail Solovyev
(about the authors)

Kovylin Denis Mikhaylovich – Postgraduate, State Educational Institution of Higher Professional Education “Surgut State University of Khanty-Mansiysk Autonomous Region – Yugra” Junior Scientific Worker, Scientific Department SurGU

Ibragimova Aminat Khabibullaevna – Cand. of Econ. Sci., Associate Professor, Chair of Accounting, Dagestan State University of National Economy under the Government of Republic of Dagestan

Solovyev Mikhail Viktorovich – Postgraduate, Nizhni Novgorod Branch, Institute of Business and Politics

Published in:
Creative Economy
– № 5 / May, 2011



Keywords: business reputation, intangible assets, intellectual capital, the economy of knowledge


Citation:
Denis Kovylin, Aminat Ibragimova, Mikhail Solovyev (2011). Essence and structure of intellectual capital. Creative Economy, 5(5), 26-33. — url: http://bgscience.ru/com/lib/559


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Abstract:

The work presents theoretical grounds for developing a theory of intellectual capital and it also dwells upon its economic issues. The “intellectual capital” as a notion is analyzed within different approaches. The interrelation of nonmaterial assets, business reputation and intellectual capital is determined







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