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Dr Julita Paszko
ORCID: 0000-0002-6794-6939

Doctor of economic sciences since 2021. Assistant at the Department of Accounting and Finance at t Bialystok University. The research interests concern the theory of the national intellectual capital and audit.

 
DOI: 10.33226/1231-7853.2022.11.1
JEL: E6, I3

Intellectual capital has achieved the status of the main determinant of the competitiveness of enterprises, and consequently also of entire economies. However, due to the abstractness, ambiguity and complexity of this category, individual authors define and divide it differently. The lack of a standard for understanding and classifying the national intellectual capital means that knowledge on this subject is fragmentary. The aim of this article is to review and systematize approaches to the categorization of the national intellectual capital and present the author's proposal for systematizing the capital structure and understanding its components.

Keywords: national intellectual capital; human capital; social capital; structural capital; relationship capital