Method for Assessing the Contribution of Educational Assets to the Intellectual Capital of a University
https://doi.org/10.26794/2408-9303-2026-13-1-91-102
Abstract
In the context of demographic decline, modern universities are compelled to compete with one another, striving to achieve a superior position in the educational services market by developing strategies for the growth of intellectual capital (IC). Therefore, the quantitative assessment of intellectual capital components represents a current scientific and practical challenge.
The objective of the study is to assess the contribution of educational assets to enhance the effectiveness of university. The research tasks included the following: conducting a literature review, classifying educational activities according to their affiliation with IC components, processing empirical data related to educational assets, as well as assessing statistical relationships between forms of academic activity and final results. The given scientific problem was solved by means of Bayesian sampling, the Monte Carlo method, Fisher’s Z-transformation, and correlation analysis. Utilising the analysis of posterior distributions of correlations between various educational assets and assessment results, the authors recommend a model with weighting coefficients that correspond to different forms of academic activity and reflect their differentiated contribution to IC.
The results of the study could be of use for heads of university departments and educational program developers to optimise the educational process and allocate resources. The practical significance of the work lies in the algorithmisation of the developed mathematical tools.
Keywords
About the Authors
A. Yu. VladovaRussian Federation
Alla Yu. Vladova – Dr Sci (Tech.), Prof. of the Department of Mathematics and Data Analysis
Moscow
M. M. Stamplevskaya
Russian Federation
Maria M. Stamplevskaya – student at the Faculty of International Economic Relations
Moscow
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Review
For citations:
Vladova A.Yu., Stamplevskaya M.M. Method for Assessing the Contribution of Educational Assets to the Intellectual Capital of a University. Accounting. Analysis. Auditing. 2026;13(1):91-102. (In Russ.) https://doi.org/10.26794/2408-9303-2026-13-1-91-102
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