IC-Related Risks and AI: Friends and Foes!
Susanne Durst ()
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Susanne Durst: Reykjavik University
A chapter in Futurizing Intellectual Capital, 2025, pp 219-231 from Springer
Abstract:
Abstract This chapter aims to identify positive and negative risks related to the three IC dimensions that may arise in connection with the increasing use of AI-based tools. From the perspective of smaller companies, it will be made clear not only how manifold these risks related to IC are, but that they need not be negative per se. More precisely, in this chapter positive and negative risks for each IC dimension are identified and described. The findings presented in this chapter are likely to be valuable for different target groups. The chosen approach can not only give academics new food for thought but also provide practitioners with an alternative way of thinking about IC risks (the IC dimensions) in connection with the use of AI. This alternative way of thinking is reinforced by viewing AI as augmentation and substitution, which allows for a more detailed discussion of the topic.
Keywords: Intellectual capital (IC); IC-related risks; Human capital risks; Structural capital risks; Relational capital risks; Artificial intelligence (AI) (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:kmochp:978-3-031-80197-6_12
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DOI: 10.1007/978-3-031-80197-6_12
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