Интеллектуальный капитал совета директоров: динамический подход к определению и структуре

Ирина Владимировна Березинец; Татьяна Александровна Гаранина; Юлия Борисовна Ильина

doi:10.21638/11701/spbu18.2017.305

Авторы

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

DOI:

https://doi.org/10.21638/11701/spbu18.2017.305

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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Библиографические ссылки

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