Intellectual Capital in Corporate Finance: Emerging Trends and Assessment Challenges

Abstract

In today's knowledge-based economy, intellectual capital has become a crucial factor in determining the long-term success and competitiveness of organizations. However, its intangible nature poses significant challenges for its assessment within traditional financial models. This article explores the relationship between organizational culture, a key component of intellectual capital, and a company's financial performance.

Using a mixed-method approach that combines quantitative analysis with data collected from 400 participants from various industries, including technology, medicine, education, and manufacturing, the study examines the influence of cultural factors such as engagement, consistency, adaptability, and mission on key performance indicators such as productivity, employee satisfaction, innovation, and financial results. The analysis uses Denison's models and the Organizational Culture Assessment Tool (OCAI), as well as competing values. The results of the correlation and regression analysis confirm the hypothesis about the positive impact of a developed organizational culture on financial efficiency. The article presents practical recommendations for financial managers on integrating intellectual capital assessment into the company's management system. It also discusses the theoretical implications and limitations of the research