THE INFLUENCE OF CORPORATE CULTURE ON THE INTELLECTUAL CAPITAL OF AN ENTERPRISE IN THE CONDITIONS OF DIGITAL TRANSFORMATION

Abstract

The article assesses the impact of intellectual capital on the development of corporate culture of an enterprise. In the context of a modern knowledge-based economy, intellectual capital becomes a key factor in the competitiveness of an enterprise, ensuring sustainable development and innovative potential. The purpose of the article is to provide theoretical justification and develop practical recommendations for the formation of corporate culture of an enterprise as a strategic tool for the development of intellectual capital in the context of digitalization. Research methodology. The research methods include the analysis of scientific literature, the collection of empirical data and the use of a comparative approach to determine the role of corporate culture and intellectual capital in the processes of digital transformation. Results. A mechanism of the relationship between the intellectualization of capital and corporate culture in the context of digital transformations has been developed, which is based on the fact that digital transformations create an environment for accelerated growth of intellectual capital, which, in turn, requires and forms a new, flexible corporate culture focused on continuous learning, where intellectual capital contributes to the development of corporate culture, which ensures effective management of intellectual capital and its further development through digital platforms, new business models and knowledge management systems. It is determined that digitalization transforms corporate culture, making it more open and flexible, and also accelerates the intellectualization of capital, shifting the emphasis from physical assets to data, knowledge and personnel competencies. It is substantiated that effective digital transformation is impossible without taking into account the cultural characteristics of the enterprise, and the development of corporate culture is the most complex and important aspect of changes. Practical significance of the research results. The results of the study can be used in the practice of forming a corporate culture to ensure increased intellectualization of capital, as well as a methodological basis for further scientific research into corporate governance of enterprises.