Analysis of structural capital as a component of intellectual capital in ICT enterprises

Abstract

The success and competitiveness o f modern companies depends on their intellectual capital. Intellectual capital is an intangible asset that can be viewed through three basic sub-levels: human, structural and relational capital. The aim o f this paper is to research structural capital and its basic components: systems and programs, research and development, and intellectual property law. A pilot study in this area was conducted from June to August 2020. The research was conducted with an anonymous questionnaire on a sample o f 102 respondents employed in companies in the ICT sector o f the Republic o f Serbia. The results showed that employees in this sector rated systems and programs as the most important factor o f structural capital. These results should serve as a guide in the management o f structural capital in ICT companies in order to create a working environment that contributes to the overall growth and development o f the company, both in national and international environment.