Innovative strategies for assessing intellectual capital in the context of a globalized digital economy

Abstract

In the era of globalization and digitalization of the economy, innovative strategies for assessing intellectual capital (IC) are becoming particularly relevant. Despite the growing interest in this issue, there is still no unified approach to the identification, measurement and management of IC in organizations. The purpose of the article is to review modern methods of assessing IC and develop a comprehensive strategy for managing this key asset in the context of a globalized digital economy. The study is based on a systematic review of scientific publications from the Scopus, Web of Science and RSCI databases for the period 2010-2023. The methods of bibliometric analysis, content analysis, comparative analysis, synthesis and generalization are applied. There are 5 main approaches to IC assessment: cost-based, market-based, profitable, option-based and combined. It was found that Tobin's methods (37% of studies), VAIC (28%), and Skandia navigator (19%) are the most popular. An innovative IC assessment strategy has been developed, which includes 6 stages: 1) Identification of IR components; 2) selection of the evaluation method; 3) determination of indicators; 4) data collection and analysis; 5) interpretation of results; 6) management decision-making. A system of 24 indicators for assessing human, structural and market capital is proposed. Using the example of 10 leading IT companies (Apple, Microsoft, Alphabet, etc.), it is demonstrated that the proposed strategy allows to increase the accuracy of the IR assessment by 23.7% compared with traditional methods.