Formation of the causal field of indicators for an organization’s intellectual capital development: A concept and a fuzzy economic and mathematical model

Abstract

The development of intellectual capital theory through the introduction of the concept of implicitness involves considering intellectual capital as an implicit factor, so that the process of its formation is largely determined by the impact of specific hidden factors whose impact is expressed implicitly and is difficult to formalize. Currently, the process of selecting explicit and implicit factors affecting intellectual capital is not formalized in domestic and foreign studies, and therein is the relevance of this work. The purpose of this study was to develop a scheme for selecting explicit and implicit factors in the development of the organization’s intellectual capital in conjunction with its strategy based on a modified Balanced Scorecard, taking into account the distribution of indicators by types of cognitive activity. The implementation of this scheme was carried out by developing a fuzzy economic and mathematical model suitable for practical use. The main feature of the model is the possibility of fuzzy setting of “cut-off boundaries” for explicit and implicit factors. We present the results of testing the model on the example of a large regional university. Sets of explicit and implicit factors of the university’s intellectual capital are given for various “cut-off boundaries” using various defuzzification methods.