IC—based Inter‑industry Variety in Serbia

Abstract

This paper presents a wide‑ranging research and analysis of intellectual capital within the Serbian business environment. The primary research objective was to scrutinize organizational intellectual capital within different industries in order to facilitate the fine‑tuning of intellectual capital reporting according to particular facets of industry. The role of intellectual capital value drivers in the process of intellectual capital reporting focused this research on the identification of relevant intellectual capital value drivers, as well as the specific features of intellectual capital and knowledge flows within the observed industries. The results have revealed some specific features of industries, thus indicating inter‑industry variety from the perspective of intellectual capital. This research should be viewed, first as a contribution to the refinement of existing intellectual capital reporting methods with respect to unique characteristics of these industries, and second as a case where the different stages of the evolution of intellectual capital between different culturescountries is presented.