Theoretical aspects of intellectual capital. The genesis of scientific approaches and contemporary issues

Abstract

The article considers the genesis of research on the essence of intellectual capital. It shows the process of transformation in scientific approaches to studying the phenomenon and identifies the factors of socio-economic development that have influenced both intellectual capital itself and the scientific reflection that has led to the emergence of new approaches and concepts. It is determined that the development of scientific thought has brought about qualitatively new interpretations of the conceptual essence of intellectual capital, its structure, and forms of functioning. The article identifies key aspects of the development of the digital economy, within which new components have formed in the structure of intellectual capital. Those transformations imply the need for an interdisciplinary study that takes into account the factors and strategies of digital economy development. It is concluded that the study of intellectual capital in modern conditions should be linked to the trends in digital transformation of economic entities.