Интеллектуальный капитал совета директоров: динамический подход к определению и структуре

  • Ирина Владимировна Березинец Институт «Высшая школа менеджмента» Санкт-Петербургского государственного университета, Россия http://orcid.org/0000-0001-6157-0283
  • Татьяна Александровна Гаранина Институт «Высшая школа менеджмента» Санкт-Петербургского государственного университета, Россия http://orcid.org/0000-0002-8349-4506
  • Юлия Борисовна Ильина Институт «Высшая школа менеджмента» Санкт-Петербургского государственного университета, Россия http://orcid.org/0000-0002-4187-8990

Аннотация

Ценность современной компании все в большей степени генерируется ее интеллектуальным капиталом. В статье проанализированы существующие подходы к определению интеллектуального капитала компании и его элементов. Представлена и обоснована точка зрения о том, что интеллектуальный капитал компании может генерироваться как внутренними, так и внешними стейкхолдерами. Признавая важность всех связанных сторон в создании интеллектуального капитала компании, авторы фокусируются на совете директоров как важнейшем механизме корпоративного управления. В статье предложены определения как интеллектуального капитала совета директоров компании, так и двух его элементов — человеческого капитала и социального капитала, которые базируются на динамическом подходе. На основе обзора эмпирических исследований выявляется роль различных элементов интеллектуального капитала совета директоров в их взаимосвязи с показателями результатов деятельности компании.

Ключевые слова:

совет директоров, интеллектуальный капитал совета директоров, человеческий капитал совета директоров, социальный (отношенческий) капитал совета директоров

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Литература

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Опубликован
2017-09-29
Как цитировать
Березинец, И., Гаранина, Т., & Ильина, Ю. (2017). Интеллектуальный капитал совета директоров: динамический подход к определению и структуре. Российский журнал менеджмента, 15(3), 357–382. https://doi.org/10.21638/11701/spbu18.2017.305
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