Preview

Management Sciences

Advanced search

Intellectual Capital Management in the Digital Economy

https://doi.org/10.26794/2304-022X-2026-16-2-146-153

Abstract

The emergence and dominance of the digital economy mark a transition from traditional factors of production (land, labour, and capital) to a new key resource – intellectual capital (IC). In contemporary conditions, it is intellectual capital, rather than tangible assets, that serves as the primary source of competitive advantage, sustainable development, and consistently high corporate value. This article examines the transformation of the role of intellectual capital within the digital economy. IC management is considered a prerequisite for the strategic development of businesses, aimed at creating an environment conducive to the effective development of human capital and its realization in the creation of intellectual products. The purpose of the study is to analyse the impact of digital technologies on the key components of intellectual capital, namely human, structural, relational, and customer capital. The object of the research is the intellectual capital of an organization as an economic category, while the subject comprises the set of methods, tools, and relationships that emerge in the process of managing IC in the context of the digital economy. The study employs general scientific methods, including analysis, synthesis, comparison, classification, and modelling. The results propose new approaches to the assessment and management of intellectual capital, based on data-driven solutions and integration into digital ecosystems, as well as practical recommendations for building an effective management system.

About the Authors

M. N. Tolmachev
Financial University under the Government of the Russian Federation
Russian Federation

Mikhail N.Tolmachev – Dr. Sci. (Econ.), Prof., Head of the Department of Business Analytics, Faculty of Taxes, Audit and Business Analysis

Moscow



L. M. Kupriyanova
Financial University under the Government of the Russian Federation
Russian Federation

Lyudmila M. Kupriyanova – Cand. of Sci. (Econ.), Assoc. Prof., Assoc. Prof. of the Department of Business Analytics, Faculty of Taxes, Audit and Business Analysis

Moscow



References

1. Stewart T.A. Intellectual capital: The new wealth of organizations. New York, NY: Doubleday/Currency; 1997. 278 p. (Russ. ed.: Stewart T.Intellektual’nyi kapital: novyi istochnik bogatstva organizatsii. Moscow: Pokolenie; 2007. 366 p.).

2. Edvinsson L., Malone M. Intellectual capital: Realizing your company’s true value by finding its hidden brainpower. New York, NY: HarperBusiness; 1997. 240 p. (Russ. ed.: Edvinsson L., Malone M. Intellektual’nyi kapital: opredelenie istinnoi stoimosti kompanii. In: Inozemtsev V.L., ed. Novaya postindustrial’naya volna na Zapade. Antologiya. Moscow: Academia; 1999:429-447).

3. Molodchik M.A., Esaulova I.A., Molodchik A.V. Knowledge management model based on organizational and motivational mechanisms. Upravlencheskie nauki = Management Sciences. 2021;11(2):85-98. (In Russ.). DOI: 10.26794/2404-022X-2021-11-2-85-98.

4. Omarova A.I., Zhangabyl M. Modern economy: Challenges and prospects. Vestnik nauki. 2025;(2):88-92. (In Russ.).

5. Leontiev B.B. The price of intelligence. Intellectual capital in Russian business. Moscow: Aktsioner; 2002. 196 p. (In Russ.).

6. Sharipov K.Yu. Methods of quantitative and qualitative assessment of intellectual capital in the context of economic globalization and digital transformation. Chelovek. Obshchestvo. Inklyuziya = Human. Society. Inclusion. 2023; (S1-2):675-680. (In Russ.).

7. Castells M. The rise of the network society. Malden, MA; Oxford: Blackwell; 1996. 656 p. (Russ. ed.: Castells M.Informatsionnaya epokha: ekonomika, obshchestvo i kul’tura. Moscow: NRU HSE; 2000. 608 p.).

8. Bodrunov S.D. Noonomics: The logic of evolution and challenges of the future. Moscow: Kul’turnaya revolyutsiya; 2019. 432. (In Russ.).

9. Knyazeva E.G. Digital economy: Finance and credit. In: Proc. 12th Int. conf. “Russian regions in the focus of change” (Ekaterinburg, November 16–18, 2017). Pt. 2. Ekaterinburg: Educational and Methodological Center UPI; 2018:345-348. (In Russ.).

10. Generalova N.V., Guzov Yu.N., Soboleva G.V. Digitalization of accounting and auditing: Technology evolution, Russian experience, and development prospects. Finansy i biznes = Finance and Business. 2021;17(4):63-80. (In Russ.). DOI: 10.31085/1814-4802-2021-17-4-112-63-80.

11. Salin D.S., Vittenbeck N.V. Human resource management ecosystem in the context of business digitalization. Upravlencheskie nauki = Management Sciences. 2024;14(4):77-90. (In Russ.). DOI: 10.26794/2304-022X-2024-14-4-77-90.

12. VasilievA.I., Brusakova I.A.Innovative design of marketing ecosystems. Upravlencheskie nauki = Management Sciences. 2024;14(1):88-102. (In Russ.). DOI: 10.26794/2404-022X-2024-14-1-88-102.

13. Albov A.P., Kupriyanova L.M. Digital law in the digital environment of the economy: Problems of implementation and risks. Ekonomika. Biznes. Banki = Economy. Business. Banks. 2020;(4):8-20. (In Russ.).

14. Bijchuk A.N. Digital business transformation in modern economy. Ekonomicheskaya sreda = Economic environment. 2017;(2):14-16. (In Russ.).

15. Davenport T.H., Prusak L. Working knowledge: How organizations manage what they know. Boston, MA: Harvard Business School Press; 1998. 212 p.

16. Kruglov V.S., Ermilov I.S., Tolmachev M.N. Digitalization of the foreign economic sphere. Vestnik Povolzhskogo gosudarstvennogo universiteta servisa. Seriya: Ekonomika = Vestnik of Volga Region State University of Service. Series: Economics. 2022;18(2):11-14. (In Russ.).

17. Kupriyanova L.M., Sokolinskaya N.E. Intellectual property: Issues of introduction into circulation. Mir novoi ekonomiki = The World of New Economy. 2021;15(1):6-13. (In Russ.). DOI: 10.26794/2220-6469-2021-15-1-6-13.

18. Tatarinov K.A., Anikienko N.N. Features of intellectual capital management in a small enterprise. Ekonomika i predprinimatel’stvo = Journal of Economy and Entrepreneurship. 2023;(2):873-876. (In Russ.). DOI: 10.34925/EIP.2023.151.2.171.

19. Perez Iznaga L. Intellectual capital management of companies in digital Economy. Vestnik Astrakhanskogo gosudarstvennogo tekhnicheskogo universiteta. Seriya: Ekonomika = Vestnik of Astrakhan State Technical University. Series: Economics. 2022;(1):43-49. (In Russ.). DOI: 10.24143/2073-5537-2022-1-43-49.

20. Loseva O.V., Abdikeev N.M. Types, effects and conditions for the use of digital intellectual assets in industry. management sciences. Upravlencheskie nauki = Management Sciences. 2025;15(3):36-48. (In Russ.). DOI: 10.26794/2304-022X-2025-15-3-36-48.

21. Parshintseva L.S., Parshintsev A.A. Managing the intellectual capital of high technology companies. Pravovaya informatika = Legal Informatics. 2024;(3):134-147. (In Russ.). DOI: 10.24682/1994-1404-2024-3-134-148.


Review

For citations:


Tolmachev M.N., Kupriyanova L.M. Intellectual Capital Management in the Digital Economy. Management Sciences. 2026;16(2):146-153. (In Russ.) https://doi.org/10.26794/2304-022X-2026-16-2-146-153

Views: 50

JATS XML


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2304-022X (Print)
ISSN 2618-9941 (Online)