INTELLECTUAL CAPITAL IN THE AGE OF ARTIFICIAL INTELLIGENCE

Abstract

The article examines the assessment of a company’s intellectual capital as a critical aspect of its strategic development in the contemporary economic environment. Particular attention is given to the concept of a knowledge management (KM)-oriented knowledge economy, its fundamental characteristics, and the key drivers of its evolution. The study defines the role of intellectual capital in shaping a company’s market value, ensuring its competitiveness, and enhancing profitability. The increasing integration of artificial intelligence (AI) into business processes is highlighted as a transformative factor in intellectual capital management. The necessity of developing a KM-oriented intellectual capital assessment model is substantiated. This model, in combination with existing evaluation methodologies, aims to provide a comprehensive understanding of intellectual capital efficiency under modern conditions, particularly in the context of large-scale AI adoption. The study introduces the "AI+" intellectual capital model, which reflects the synergistic interaction of the core structural components of intellectual capital—human, structural, and market capital. The model identifies key elements, assessment tools, and AI-driven functionalities within each capital type, contributing to the creation of additional economic value. The research examines intellectual capital assessment methodologies in an evolutionary context, emphasizing the importance of an integrated evaluation approach that considers a complex set of business environment factors. The necessity of adapting assessment methodologies by incorporating AI technologies into the structure of human, structural, and market capital is identified. It is established that this approach enables the visualization of the value creation process in a KM-oriented company. The study also defines the principles for selecting intellectual capital assessment tools and develops a conceptual framework for the intellectual capital assessment mechanism, incorporating AI-based technological tools within a KM-oriented business environment.