Impact Assessment of Intellectual Capital on Value Creation in Higher Education

Polgári Szemle, 19. évf. 4–6. szám, 2023, 244–253., DOI: 10.24307/psz.2023.1218

Henrietta Janik, graduated as agricultural economist at Szent István University, doctoral student of Szent István University’s (MATE's) Doctoral School of Economics and Regional Sciences (Ez az e-mail-cím a szpemrobotok elleni védelem alatt áll. Megtekintéséhez engedélyeznie kell a JavaScript használatát.); Tassy Zsuzsanna, MATE (Ez az e-mail-cím a szpemrobotok elleni védelem alatt áll. Megtekintéséhez engedélyeznie kell a JavaScript használatát.); Zsuzsanna Éva Dr. Naárné Dr. Tóth, Budapesti Metropolitan Egyetem, Vice Rector for Education (Ez az e-mail-cím a szpemrobotok elleni védelem alatt áll. Megtekintéséhez engedélyeznie kell a JavaScript használatát.).

Összefoglalás

In the realm of higher education, the pivotal role of intellectual capital in fostering value creation has become increasingly pronounced. Intellectual capital, encompassing the collective knowledge, skills, and innovative capacities of individuals within academic institutions, serves as a catalyst for transformative advancements in education and beyond. As the global landscape evolves with rapid technological and societal changes, the significance of intellectual capital in shaping the trajectory of higher education has never been more crucial. This article delves into the multifaceted dimensions of intellectual capital and its profound impact on value generation within the sphere of higher education. By exploring the intricate interplay between knowledge acquisition, innovation, and institutional development, we aim to illuminate the dynamic and evolving nature of intellectual capital as a driving force behind the continual evolution and enhancement of higher education. Based on the changes observed in organizational/institutional value creation, this literature review deals in detail with the need for conscious, effective and efficient management and development of intellectual capital, which is inconceivable without real and reliable information about the resources subject to management.

Journal of Economic Literature (JEL) kódok: D24, I23

Kulcsszavak: Penrose theory, intellectual capital, balanced scorecard