Sources of Intellectual Capital Acquisition

Tomasz Sierotowicz ()
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Tomasz Sierotowicz: Faculty of Management and Social Communication, Jagiellonian University in Krakow, 31-007 Krakow, Poland

Sustainability, 2022, vol. 14, issue 18, 1-21

Abstract: Research related to intellectual capital (IC) concerns its use and impact on the selected results achieved by enterprises. IC is analysed as a single stream of enterprises’ internal resources. Since IC is used in the business activities of enterprises, it must also be acquired. However, research conducted so far does not cover the area of IC acquisition. The purpose of this paper is to present the results of research undertaken in a relatively new area of IC acquisition that has not been scientifically explored over a research period of several years. The research covered innovative small and medium enterprises (SMEs) that were developing software in Poland from 2005 to 2019. The data series allowed the use of dedicated analysis tools, including the dynamic changes over time, multidimensional comparison and cluster analysis. The primary conclusions revealed that the acquisition of IC is a process that takes place simultaneously and continuously in two independent streams—internal and external—and that the external sources of IC were more important for SMEs covered by the research. Continued research will allow comparative analyses between various branches or sectors of the economy to bring new knowledge about the importance of IC to the business activities of enterprises.

Keywords: O34 Open Intellectual Capital; O30 Intellectual Capital Acquisition; L25 Empirical Analysis of open intellectual capital acquisition (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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