Model kapitału intelektualnego
Model of intellectual capital

Summary/Abstract: The aim of this article is to form a qualitative model of intellectual capital and to explain its essence and structure, as well as the determinants of the level and dynamics of accumulation, indicating how to measure the accumulation of this capital. The model is based on the descriptive-inductive convention of qualitative research. We give the definition of the subject (intellectual capital) as well as the explanation of the main problem of our research (the difficulties in perceiving the essence of intellectual capital which is evident through numerous definitions used in literature about intellectual capital). Further, in order to solve the problem, we give a thorough analysis of the subject basing on particular information and generalizations, coming to certain conclusions and recommendations at the end of the paper. The model presented may be seen as an attempt to show a new approach to categories of intellectual capital as an image of economical realities perceived through individual abstractions. According to our model, intellectual capital is defined as a part of human capital which is responsible for technical advancement and remains after excluding anatomy and human health and including the value inherit in human mind which is used in the process of production. Intellectual capital consists of three basic elements: the knowledge in possession of businesses, mental skills of individuals, and motivation to mental effort. An important factor in determining the level of intellectual capital and its accumulation appears to be the institutional structure of economy and the institutional capital which is growing out of it (formed in essence by intellectual capital). The measurement of intellectual capital is difficult to attain. Not all of the elements of the intellectual capital may be quantitatively assessed because most of them are only of qualitative character and are rather difficult to evaluate.

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