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Analysis of Structural Capital as a Component of Intellectual Capital in Ict Enterprises

Nemanja Lekić[1], Jelena Vapa-Tankosić[2], Jasmina Rajković-Mijailović[3], Snežana Lekić[4]
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Paper Received: 06.10.2020.
Paper Accepted: 15.10.2020.
DOI: 10.5937/Oditor2003033L

Review

UDC:
005.72:330.14
005.336.4:004
EAT: J24, O34

Summary:

The success and competitiveness of modern companies depends on their intellectual capital. Intellectual capital is an intangible asset that can be viewed through three basic sub-levels: human, structural and relational capital. The aim of this paper is to research structural capital and its basic components: systems and programs, research and development, and intellectual property law. A pilot study in this area was conducted from June to August 2020. The research was conducted with an anonymous questionnaire on a sample of 102 respondents employed in companies in the ICT sector of the Republic of Serbia. The results showed that employees in this sector rated systems and programs as the most important factor of structural capital.

These results should serve as a guide in the management of structural capital in ICT companies in order to create a working environment that contributes to the overall growth and development of the company, both in national and international environment.

Key words: intellectual capital, structural capital, ICT sector

[1]Assistant, Nemanja Lekić, Belgrade Business and Arts Academy of Applied Studies, Kraljice Marije br. 73, 11050 Beograd, R. Serbia, E-mail: nemanja.lekic@bpa.edu.rs
[2]Full Professor, PhD Jelena Vapa- Tankosić, Faculty of Economics and Engineering management, Cvećarska ulica br.2, 21000 Novi Sad, R. Serbia, E-mail: jvapa@gmail.com
[3]Associate Professor, Jasmina Rajaković-Mijailović , Faculty of law for Commerce and Judiciary, Geri Karolja br. 1, 21102 Novi Sad, R. Serbia, E-mail: jasminarajakovic@yahoo.com
[4]Professor of Applied Studies, PhD Snežana Lekić, Belgrade Business and Arts Academy of Applied Studies, Kraljice Marije br. 73, 11050 Beograd, R. Serbia, E-mail: snezana.lekic@bpa.edu.rs