Acquisition of Open Intellectual Capital: A Case Study of Innovative, Software-developing SMEs

The existing studies into intellectual capital (IC) focus on its utilisation and effect on selected business performance indicators, mostly achieved by large enterprises. IC is subject to single-stream analyses and understood as an internal enterprise resource. Since IC is used in the business operations of enterprises, it must also be acquired. The aim of this study is to present the results of research conducted in a field of IC acquisition that has not yet been explored. The described research focused on innovative small and medium enterprises (SMEs) that develop software in Poland (2007-2019). Empirical data were obtained in time series form through the use of dedicated statistical tools including the dynamic rate of change. The main conclusion states that IC acquisition in the SMEs covered by the research should be described as a process taking place simultaneously, systematically and continually in two streams: an internal and an external stream of acquisition. Thus, considering the IC acquisition, the concept of Open IC (OIC), which consists of two streams of acquisition: internal and external, was introduced. Future research in this field allow focus on comparative analyses of different branches, which can extend our knowledge of the importance of OIC in businesses.