Management of Intellectual Capital in the Context of Digitalization: The Dual Nature of Big Data and Artificial Intelligence

The article explores the role of Big Data (BD) and Artificial Intelligence (AI) in the transformation of the theory and practice of intellectual capital management in the context of the digital economy. A review of academic publications on the interaction between BD, AI, and the components of intellectual capital made it possible to identify the main directions of the research discourse. Special attention is given to the dual nature of BD and AI, which simultaneously act as objects of management (intangible assets) and as tools for management and evaluation. The paper substantiates the need to develop a new methodological approach and an integrative framework that considers the interrelation of BD and AI with both intangible and tangible assets of organizations. The proposed framework reflects the complex role of BD and AI as components of intellectual capital, managerial instruments, and a connecting link between different classes of assets, thereby opening new opportunities for value creation and ensuring the strategic sustainability of organizations.