Classification, Identification and Diagnostics of the Intellectual Capital of an Organization Using the Categorical Method “Information Criteria Row”

Tyumen State University Herald. Social, Economic, and Law Research


2017, Vol. 3. №1

Classification, Identification and Diagnostics of the Intellectual Capital of an Organization Using the Categorical Method “Information Criteria Row”

For citation: Nedoluzhko O. V. 2017. “Classification, Identification and Diagnostics of the Intellectual Capital of an Organization Using the Categorical Method ‘Information Criteria Row’”. Tyumen State University Herald. Social, Economic, and Law Research, vol. 3, no 1, pp. 206-222. DOI: 10.21684/2411-7897-2017-3-1-206-222

About the author:

Olga V. Nedoluzhko, Cand. Sci. (Econ.), Associate Professor, Department of Management, Vladivostok State University of Economics and Service;


Nowadays the development of the intellectual capital of an organization is one of the most important strategic directions of development for the Russian economy, as it provides its transition to the sixth technological paradigm. This phenomenon is actively researched in papers by Russian and foreign scientists, however, the intellectual capital is not considered as a systematic object, which makes both creation of an object’s typology and the understanding of its possible evolution trajectories impossible. Comprehension and systematization of intellectual capital types diversity is an urgent task. The article offers the author’s approach to the classification of the intellectual capital of an organization using the categorical model “Information Criteria Row”. Using the model one may assume that the development of a complex object can be represented as a set of information criteria, each of which expresses some of its qualitative characteristics. In terms of using the model, the sequence of the information criteria that reflects the complication of the organization’s intellectual capital in its evolution is proved. Using this approach provided a classifying model for an organization’s intellectual capital, which was tested in Vladivostok State University of Economy and Service. The identified forms of the analyzed object allow to determine the development level of an organization’s intellectual capital as well as the possible trajectories of its evolution both in progressive and regressive directions. The received results can be used to implement the transition to researching the mechanism of intellectual capital phenomenon functioning, to more detailed study of evolutionary potential of an object and the directions of its development. Thus it will prove possible trajectories of its evolutionary development as a factor of forming of the knowledge-based economy.


  1. Albert S., Bradley K. 1996. Intellectual Capital as the Foundation for New Conditions Relating to Organizations and Management Practices: Working Paper Series, no 15. Milton Keynes: Open University Business School.
  2. Ashton R. H. 2009. “Intellectual Capital and Value Creation”. Journal of Accounting Literature, no 24.
  3. Bontis N. 1996. “Intellectual Capital: An Exploratory Study that Develops Measures and Models?” Paper Presented at ASAC, 17th Annual McMaster Business Conference, Managing Intellectual Capital and Innovation. Hamilton, Canada.
  4. Boush G. D. 2011. Biznes-klastery: kategorial'no-sistemnoe predstavlenie: monografiya [Business Clusters: Categorial and System Representation: Monograph]. Omsk: Omsk State University.
  5. Brooking A. 1996. Intellectual Capital: Core Asset for the Third Millennium Enterprise. London: Thompson International Business Press.
  6. Chernoles G. V. 2008. “Intellektual'niy kapital v strukture aktivov naukoemkogo predpriyatiya, osnovannogo na novykh znaniyakh: sushchnost', soderzhanie i funktsional'nye roli ego sostavlyayushchikh” [Intellectual Capital in the Structure of Assets of High-tech Companies Based on New Knowledge: Essence, Contents and Functional Roles of its Components]. Innovatsii [Innovations], no 9, pp. 106-111.
  7. Edvinsson L., Sullivan P. 1996. “Intellectual Capital and Knowledge Management”. European Management Journal, vol. 14, p. 5.
  8. Efremov V. S. 1999. “Biznes-sistemy postindustrial'nogo obshchestva” [Business Systems of Post-industrial Society]. Menedzhment v Rossii i za rubezhom [Management in Russia and Abroad], no 5, pp. 3-24.
  9. Ermolenko V. V., Popova E. D. 2012. “Intellektual'niy kapital korporacii: sushchnost', struktura, strategii razvitiya i model' upravleniya” [Intellectual Capital of the Corporation: Essence, Structure, Development Strategies and Management Model]. Chelovek. Soobshchestvo. Upravlenie, no 2, pp. 110-122.
  10. Inozemcev V. L. 1995. K teorii postekonomicheskoy obshchestvennoy formatsii [On the Theory of Post-economic Formation of Society]. Мoscow: Academia.
  11. Isaenko Yu. S. 2009. “Otsenka intellektual'nogo kapitala kompanii i ego sostavlyayushchikh s pomoshch'yu metoda analiza ierarkhiy” [Valuation of Intellectual Capital and its Components Using the Analytic Hierarchy Process]. Vestnik Volgogradskogo gosudarstvennogo universiteta. Ser. 3. Ekonomika. Ekologiya [Bulletin of Volgograd State University. Ser. 3. Economics. Ecology], no 1, pp. 87-91
  12. Kendrick J. 1996. The Formation and Stocks of Total Capital. Cambridge: NBER.
  13. Klein D. A., Prusak L. 1999. Characterizing Intellectual Capital: Multiclient Program Working Paper. Boston: Ernst & Young Center for Business Innovation.
  14. Kochetkova N. V. 2012. “Transaktsionnye izderzhki intellektual'nogo kapitala negosudarstvennykh VUZov” [Transaction Costs of the Intellectual Capital of Non-state Universities]. Aktual'nye problemy ekonomiki i prava [Actual Problems of Economics and Law], no 1, pp. 135-139.
  15. Leontyev B. B. 2002. Tsena intellekta. Intellektual'niy kapital v rossiyskom biznese [The Price for Intelligence. The Intellectual Capital in Russian Business]. Мoscow: Aktsioner.
  16. Medvedev D. A. 2015. “Novaya real'nost': Rossiya i global'nye vyzovy” [New Reality: Russian and Global Challenges]. Voprosy ekonomiki [Economy Issues], no 10, pp. 5-29.
  17. Milner B. Z. 2003. Upravlenie znaniyami [Knowledge Management]. Мoscow: INFRA-M.
  18. Nedoluzhko O. V. 2016. “Noviy podkhod k formirovaniyu ponyatiynogo prostranstva fenomena intellektual'nogo kapitala organizacii” [The New Approach to Form the Conceptual Space to Describe the Phenomenon of the Intellectual Capital of the Organization]. Vestnik Udmurtskogo universiteta. Seriya “Ekonomika i parvo” [Bulletin of Udmurt University. Series “Economics & Law”], no 2(26), pp. 42-49.
  19. Permyakova A. M. 2007. “Model' formirovaniya innovacionnogo intellektual'nogo kapitala firmy” [Model of Formation of the Innovative Intellectual Capital of Firm]. Zhurnal ekonomicheskoy teorii [Journal of Economic Theory], no 4, pp. 177-180
  20. Razumov V. I. 2004. Kategorial'no-sistemnaya metodologiya v podgotovke uchjonyh: ucheb. posobie [Category and System Methodology in Training of Scientists: Manual]. Omsk: Omsk State University.
  21. Ruus J., Pajk S., Fernstrem L. 2010. Intellektual'niy kapital: praktika upravleniya [Intellectual Capital: Practice of Management]. St. Petersburg: Graduate School of Management.
  22. Saint-Onge H. 1996. “Tacit Knowledge: The Key to the Strategic Alignment of Intellectual Capital?” Strategy and Leadership, pp. 10-14.
  23. Sergeev A. L. 2005. “Intellektual'niy kapital kognitivnoy mikroekonomiki: tezaurus i struktura” [Intellectual Capital of Cognitive Microeconomics: Thesaurus and Structure]. Ekonomicheskiy analiz: teoriya i praktika [Economic Analysis: Theory and Practice], no 11, pp. 50-55
  24. Sofian S., Tayles M. E., Pike R. H. 2008. “Intellectual Capital: An Evolutionary Change in Management Accounting Practices”. Working Paper Series, no 04/29, Bradford: Bradford University School of Management.
  25. Vaganyan O. G. 2007. “Menedzhment intellektual'nogo kapitala — effektivniy instrument strategicheskogo upravleniya v Rossii v usloviyakh ekonomiki znaniy [Management of the Intellectual Capital — The Effective Instrument of Strategic Management in Russia in the Conditions of Knowledge Economy]. Kreativnaya ekonomika [Creative Economy], no 5(5), pp. 66-73; no 6(6), pp. 38-44; no 7(7), pp. 42-47.
  26. Zinov V. G. 2007. “Intellektual'naya sobstvennost' sovremennogo predpriyatiya: pravovye i ekonomicheskie aspekty v svete perspektivy vstupleniya Rossii v VTO” [Intellectual Property of the Modern Enterprise: Legal and Economic Aspects in the Light of Prospect of Russia's Accession to the World Trade Organization]. In: Intellektual'naya sobstvennost' kak instrument rynochnoy ekonomiki: materialy nauchno-prakticheskoy konferencii [Intellectual Property as Tool of Market Economy: Materials of the Scientific and Practical Conference]. Tver: TIITP.