ANALYSIS OF STRUCTURAL CAPITAL AS A COMPONENT OF INTELLECTUAL CAPITAL IN ICT ENTERPRISES

Nemanja Lekić; Jelena Vapa-Tankosić; Jasmina Rajaković-Mijailović; Snežana Lekić

doi:10.5937/Oditor2003033L

Authors

Nemanja Lekić Belgrade Business and Arts Academy of Applied Studies, Beograd, R. Serbia Author
Jelena Vapa-Tankosić Faculty of Economics and Engineering management, Novi Sad, R. Serbia Author
Jasmina Rajaković-Mijailović Faculty of law for Commerce and Judiciary, Novi Sad, R. Serbia Author
Snežana Lekić Belgrade Business and Arts Academy of Applied Studies, Beograd, R. Serbia Author

DOI:

https://doi.org/10.5937/Oditor2003033L

Keywords:

intellectual capital, structural capital, ICT sector

Abstract

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.

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