Actual problems of innovative economy and law

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Factors influencing the formation and development of intellectual capital in agricultural enterprises

# 31 167-173 Download/view the full text of the article

УДК: 330.14:631.11

DOI: https://doi.org/10.36887/2524-0455-2026-4-31

Luhova Viktoriia,
PhD in Economics, Associate Professor, Associate Professor of Department of Social Economу
Simon Kuznets Kharkiv National University of Economics,
https://orcid.org/0000-0001-9584-2259

The article examines the theoretical and practical aspects of forming and developing intellectual capital in agricultural enterprises amid digital transformation, technological change, and increased external uncertainty. It is shown that traditional production factors, including land, financial, and material and technical resources, are complemented by intellectual resources that enable enterprises to generate, accumulate, disseminate, and use knowledge. The text summarizes scientific approaches to defining the structure of intellectual capital, distinguishing its human, structural, and relational components. It establishes that their formation and effective use depend on the interaction of external and internal conditions in which an enterprise operates. The factors influencing intellectual capital are systematized at five levels: macroeconomic, institutional, sectoral, organizational, and individual. Macroeconomic conditions shape the general environment in which agricultural enterprises operate, while institutional factors set the rules, incentives, and constraints that affect the development of knowledge and intangible assets. The sectoral level reflects the specific characteristics of agricultural production, technological changes, natural and climatic conditions, and interactions among participants in agri-food value chains. At the enterprise level, organizational culture, management systems, investment in employee training, digitalization, innovation activity, and knowledge sharing are particularly important. The individual level encompasses education, experience, motivation, professional competencies, and employees’ ability to learn. Intellectual capital formation depends not on the isolated influence of individual factors but on their coordinated interaction. The study identifies the role of vertical relationships between levels and horizontal interaction among the components of intellectual capital. Transforming individual knowledge into an organizational resource requires appropriate management practices and partnerships throughout business activities. The practical significance of the findings lies in applying the proposed approach to comprehensively assess the conditions for intellectual capital development, identify knowledge-management priorities, and enhance the adaptability of agricultural enterprises.

Keywords: intellectual capital, agricultural enterprises, human capital, structural capital, relational capital, development factors, digitalization, knowledge management, innovative development, agricultural sector.

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Quote article, APA style

Luhova V. Factors influencing the formation and development of intellectual capital in agricultural enterprises. Actual problems of innovative economy and law. 2026. №4. 167-173 pp. https://doi.org/10.36887/2524-0455-2026-4-31

Quote article, MLA style

Luhova V. Factors influencing the formation and development of intellectual capital in agricultural enterprises. Actual problems of innovative economy and law. https://doi.org/10.36887/2524-0455-2026-4-31