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The Intellectual Capital and its Impact on the Sustainable Development of the SML-Sized Enterprises in Poland

Author

Listed:
  • Elwira Gross-Golacka
  • Marta Kusterka-Jefmanska
  • Radoslaw Miskiewicz
  • Bartlomiej Jefmanski
  • Agnieszka Rzepka
  • Teresa Kupczyk

Abstract

Purpose: The main goal of the article is to analyze the level of differentiation of awareness and knowledge of managers of small, medium and large enterprises within the scope of the essence and meaning of intellectual capital and the influence of its elements on the sustainable development of enterprises in Poland. Design/Methodology/Approach: The paper exploits a data set of 1067 companies operating in Poland (employing at least 10 employees). In order to test the research hypotheses, the analysis of variations for fuzzy numbers (FANOVA) was implemented. Findings: Although the majority of enterprises in Poland do not implement intellectual capital management strategies, managers are aware of the essence and significance of intellectual capital. The differentiation of the responses of managers based on the size of the enterprise was not statistically significant. Practical implications: This paper recommends companies to invest in intellectual capital that according to managers’ assessment has a significant impact on their sustainability. Originality/Value: This research contributes to enrich the theoretical framework for the Polish context regarding intellectual capital and it allows contrasting the evidence with other studies at national levels.

Suggested Citation

  • Elwira Gross-Golacka & Marta Kusterka-Jefmanska & Radoslaw Miskiewicz & Bartlomiej Jefmanski & Agnieszka Rzepka & Teresa Kupczyk, 2021. "The Intellectual Capital and its Impact on the Sustainable Development of the SML-Sized Enterprises in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(2 - Part ), pages 410-429.
  • Handle: RePEc:ers:journl:v:xxiv:y:2021:i:2-part2:p:410-429
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    More about this item

    Keywords

    Intellectual capital; enterprise development; performance; fuzzy numbers.;
    All these keywords.

    JEL classification:

    • C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
    • C38 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Classification Methdos; Cluster Analysis; Principal Components; Factor Analysis
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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