Analysis of the factors influencing investments in intellectual capital

摘要

The role of intellectual capital investments on company level is increased in last thirty years. According to OECD data tangible assets investments decreased and intangible assets investments increased. Despite of these trends the amount of intellectual capital investments is not significant in Latvia. The aim of the paper is to describe the aspects for the research and survey development in order to prepare sound theoretical basis, as well as to describe and validate solid development of the research. To achieve the aim the previous research and scientific literature are studied and entrepreneurs from certain sectors of national economy are interviewed. In the result of the current research a questionnaire for entrepreneurs was developed and a data base of respondents was created.