Theoretical economics Theoretical economics Теоретическая экономика 2221-3260 88288 10.52957/2221-3260-2024-7-59-69 НОВАЯ ИНДУСТРИАЛИЗАЦИЯ: ТЕОРЕТИКО-ЭКОНОМИЧЕСКИЙ АСПЕКТ NEW INDUSTRIALIZATION: THEORETICAL AND ECONOMIC ASPECT НОВАЯ ИНДУСТРИАЛИЗАЦИЯ: ТЕОРЕТИКО-ЭКОНОМИЧЕСКИЙ АСПЕКТ Managing elements of intellectual capital in the process of forming corporate ethics Управление элементами интеллектуального капитала в процессе формирования внутрикорпоративной этики https://orcid.org/0000-0002-2795-984X Елкин Станислав Евгеньевич Elkin Stanislav Evgenevich elkin-se@yandex.ru

кандидат экономических наук;

candidate of economic sciences;

 Северо-Западный институт управления Российской Академии народного хозяйства и государственной службы при Президенте Российской Федерации North-West Management Institute of The Russian Presidential Academy of National Economy and Public Administration 06 09 2024 06 09 2024 7 59 69 06 07 2024 20 07 2024 https://theoreticaleconomy.ru/en/nauka/article/88288/view

В исследовании сформулированы основные теоретические подходы к определению структурной взаимосвязи элементов интеллектуального капитала в процессе формирования внутрикорпоративной этики. Доказывается, что необходимо свести к минимуму неэтичное поведение таким образом, чтобы были сформированы инструменты, необходимые для создания максимально возможных условий для поощрения сотрудников принимать этичные управленческие решения. Практическая значимость исследования заключается в определении параметров формирования внутрикорпоративной этики организации, способствующей максимальному использованию располагаемым интеллектуальным капиталом. Для этого было необходимо выявить первопричину неэтичного поведения в современном обществе, изучить причины и предпосылки отсутствие этики, морали и социальной ответственности на рабочем месте и, управляя элементами интеллектуального капитала, побудить сотрудников к достижению целей развития человеческого потенциала. Теория, лежащая в основе исследования, заключалась в том, что корпоративное формирование этики, морали, поведения и социальной ответственности поможет свести к минимуму неэтичное поведение, следовательно, повысить уровень использования интеллектуального капитала. Цель исследования - дать представление о принятии управленческих решений в этических условиях. В ходе исследования была определена культура организации, которая включает в себя: этический климат, стиль руководства, поощрения и наказания, нормы и ценности, кодексы поведения и политические ожидания, управленческое поведение и социализацию. В исследовании доказано, что формирование морали, этики и социальной ответственности способствует укреплению организационной культуры. Полученные результаты и рекомендации закладывают основу для будущих исследований теории, направленной на развитие когнитивных способностей человека и их усиление на основе программы формирования внутрикорпоративной этики как основы более эффективного управления элементами интеллектуального капитала.

The study formulates the main theoretical approaches to determining the structural relationship of the elements of intellectual capital in the process of forming corporate ethics. It is proved that it is necessary to minimize unethical behavior in such a way that the tools necessary to create the maximum possible conditions for encouraging employees to make ethical management decisions are formed. The practical significance of the study lies in determining the parameters of the formation of the internal corporate ethics of the organization, which contributes to the maximum use of available intellectual capital. To do this, it was necessary to identify the root cause of unethical behavior in modern society, study the causes and prerequisites for the lack of ethics, morality and social responsibility in the workplace and, by managing elements of intellectual capital, encourage employees to achieve human development goals. The theory behind the study was that corporate formation of ethics, morality, behavior and social responsibility would help minimize unethical behavior, and therefore increase the level of use of intellectual capital. The purpose of the study is to give an idea of decision-making in an ethical environment. The study identified the culture of the organization, which includes: ethical climate, leadership style, rewards and punishments, norms and values, codes of conduct and political expectations, managerial behavior and socialization. The study proves that the formation of morality, ethics and social responsibility contributes to the strengthening of organizational culture. The obtained results and recommendations lay the foundation for future research of the theory aimed at the development of human cognitive abilities and their strengthening on the basis of a program for the formation of internal corporate ethics as the basis for more effective management of elements of intellectual capital.

 управление человеческими ресурсами неэтичное поведение корпоративное обучение этическая культура организации human resource management unethical behavior corporate training ethical culture of the organization.

Kohlberg, L., Hersh, R. H. (1977). Moral development: A review of the theory. Theory into Practice, 16 (2), 53-59. Kohlberg, L., Hersh, R. H. (1977). Moral development: A review of the theory. Theory into Practice, 16 (2), 53-59. Ward, A. (2015). Theory and akrasia in Aristotle's ethics. Perspectives On Political Science, 44(1), 18-24. doi:10.1080/10457097.2014.921489. Ward, A. (2015). Theory and akrasia in Aristotle's ethics. Perspectives On Political Science, 44(1), 18-24. doi:10.1080/10457097.2014.921489. Xenophon. (1959). Memorabilia and oeconomicus (E.C. Marchant, Trans.). Cambridge, MA: Harvard University Press. Xenophon. (1959). Memorabilia and oeconomicus (E.C. Marchant, Trans.). Cambridge, MA: Harvard University Press. Liu, Q. (2013). Emotionales versus rationales: A comparison between confucius’ and Socrates’ ethics. Asian Philosophy, 23(1), 86-99. doi:10.1080/09552367.2013.751. Liu, Q. (2013). Emotionales versus rationales: A comparison between confucius’ and Socrates’ ethics. Asian Philosophy, 23(1), 86-99. doi:10.1080/09552367.2013.751. Goodpaster, K.E. (2007). Conscience and corporate culture. Oxford: Blackwell Publishers. Goodpaster, K.E. (2007). Conscience and corporate culture. Oxford: Blackwell Publishers. Gilbert, J. (2011). Moral duties in business and their societal impacts: The case of the subprime lending mess. Business and Society Review (00453609), 116(1), 87-107. doi:10.1111/j.1467-8594.2011.00378.x Gilbert, J. (2011). Moral duties in business and their societal impacts: The case of the subprime lending mess. Business and Society Review (00453609), 116(1), 87-107. doi:10.1111/j.1467-8594.2011.00378.x Berger, A.P. (2015). WorldCom scandal. Salem Press Encyclopedia. Retrieved from https://internationalbanker.com/history-of-financial-crises/the-worldcom-scandal-2002. Berger, A.P. (2015). WorldCom scandal. Salem Press Encyclopedia. Retrieved from https://internationalbanker.com/history-of-financial-crises/the-worldcom-scandal-2002. Cernusca, L. (2011). Ethics in accounting: The consequences of the Enron scandal. Agricultural Management, 13(3). Cernusca, L. (2011). Ethics in accounting: The consequences of the Enron scandal. Agricultural Management, 13(3). Bridgman, T. (2010). Beyond the manager’s moral dilemma: Rethinking the «ideal-type» business ethics case. Journal of Business Ethics, 94311-322. doi:10.1007/s10551-011-0759-3. Bridgman, T. (2010). Beyond the manager’s moral dilemma: Rethinking the «ideal-type» business ethics case. Journal of Business Ethics, 94311-322. doi:10.1007/s10551-011-0759-3. Bianco, A., William, S., Byrnes, N. Polek, D. (2002). The rise and fall of Dennis Kozlowski. BusinessWeek, Issue (3813) 64-77. Bianco, A., William, S., Byrnes, N. Polek, D. (2002). The rise and fall of Dennis Kozlowski. BusinessWeek, Issue (3813) 64-77. Vargas, Ritchie. (2009). Motivation is important in keeping employees and getting them to perform above average. Retrieved from https://www.labmanager.com/how-to-motivate-your-employees-with-incentives-and-recognition-20180. Vargas, Ritchie. (2009). Motivation is important in keeping employees and getting them to perform above average. Retrieved from https://www.labmanager.com/how-to-motivate-your-employees-with-incentives-and-recognition-20180. Mumford, M.D., Waples, E.P., Antes, A. L., Brown, R. P., Connelly, S., Murphy, S.T., Devenport, L.D. (2010). Creativity and ethics: The relationship of creative and ethical problem-solving. Creativity Research Journal, 22(1), 74-89. doi:10.1080/10400410903579619. Mumford, M.D., Waples, E.P., Antes, A. L., Brown, R. P., Connelly, S., Murphy, S.T., Devenport, L.D. (2010). Creativity and ethics: The relationship of creative and ethical problem-solving. Creativity Research Journal, 22(1), 74-89. doi:10.1080/10400410903579619. Ellis, T.J., Levy, Y. (2008). Framework of problem-based research: A guide for novice researchers on the development of a research-worthy problem. Informing Science, 11, 17-33. Ellis, T.J., Levy, Y. (2008). Framework of problem-based research: A guide for novice researchers on the development of a research-worthy problem. Informing Science, 11, 17-33. Leedy, P.D., and Ormrod, J. E. (2013). Practical research: Planning and design. Upper Saddle River, New Jersey: Pearson Education, Inc. Leedy, P.D., and Ormrod, J. E. (2013). Practical research: Planning and design. Upper Saddle River, New Jersey: Pearson Education, Inc. Silverman, D. (2000) Doing qualitative research: A practical handbook. London, Sage Silverstein, A., Trombetti, I. (2013). Aristotle’s account of moral development. Journal of Theoretical and Philosophical Psychology, 33(4), 233-252. doi:10.1037/a0031013 Silverman, D. (2000) Doing qualitative research: A practical handbook. London, Sage Silverstein, A., Trombetti, I. (2013). Aristotle’s account of moral development. Journal of Theoretical and Philosophical Psychology, 33(4), 233-252. doi:10.1037/a0031013 Nicholls, C. (2009). Qualitative Research - Methodologies. Retrieved from https://www.academia.edu/5468852/Qualitative_Research_Methodologies. Nicholls, C. (2009). Qualitative Research - Methodologies. Retrieved from https://www.academia.edu/5468852/Qualitative_Research_Methodologies. Lusch, R.F., Nambisan, S. (2015). Service innovation: A service-dominant logic perspective. MIS Quarterly, 39(1), 155-176. Lusch, R.F., Nambisan, S. (2015). Service innovation: A service-dominant logic perspective. MIS Quarterly, 39(1), 155-176. Keating, D.P., Clark, L.V. (1980). Development of physical and social reasoning in adolescence. Developmental Psychology, 16, 23-30. Keating, D.P., Clark, L.V. (1980). Development of physical and social reasoning in adolescence. Developmental Psychology, 16, 23-30. DuBrin, A. J. (2013). Leadership: Research findings, practice, and skills (7th ed). South-Western, Cengage Learning. DuBrin, A. J. (2013). Leadership: Research findings, practice, and skills (7th ed). South-Western, Cengage Learning. Goodpaster, K.E. (2007). Conscience and corporate culture. Oxford: Blackwell Publishers. Goodpaster, K.E. (2007). Conscience and corporate culture. Oxford: Blackwell Publishers. Cohen, W.A. (2009). What Drucker taught us about social responsibility. Leader to Leader, 2009(51), 29-34. Cohen, W.A. (2009). What Drucker taught us about social responsibility. Leader to Leader, 2009(51), 29-34. Eweje, G., Wu, M. (2010). Corporate response to an ethical incident: the case of an energy company in New Zealand. Business Ethics: A European Review, 19 (4), 379-392. doi:10.1111/j.1467-8608.2010.01596.x Eweje, G., Wu, M. (2010). Corporate response to an ethical incident: the case of an energy company in New Zealand. Business Ethics: A European Review, 19 (4), 379-392. doi:10.1111/j.1467-8608.2010.01596.x Cicero, M.T. (1971) Disputations (Vol. 4, pp. 10–11) (J. E. King, Trans. from Loeb ed.). Cambridge, MA: Harvard University Press. Cicero, M.T. (1971) Disputations (Vol. 4, pp. 10–11) (J. E. King, Trans. from Loeb ed.). Cambridge, MA: Harvard University Press. Beebe, G.D. (2012). Character Formation. Leadership Excellence, 29(6). 20-20. Beebe, G.D. (2012). Character Formation. Leadership Excellence, 29(6). 20-20. Kaptein, M. (2010). The ethics of organizations: A longitudinal study of the U.S. working population. Journal of Business Ethics, 92(4), 601-618. doi:10.1007/s10551-009-0175-097. Kaptein, M. (2010). The ethics of organizations: A longitudinal study of the U.S. working population. Journal of Business Ethics, 92(4), 601-618. doi:10.1007/s10551-009-0175-097. Schermerhorn Jr., J.R. (1986). Team development for high performance management. Training & Development Journal, 40(11), 38. Schermerhorn Jr., J.R. (1986). Team development for high performance management. Training & Development Journal, 40(11), 38. Shaw, D., Newholm, T., Harrison, R. (2005). The Ethical Consumer. London: SAGE Publications Ltd. Shaw, D., Newholm, T., Harrison, R. (2005). The Ethical Consumer. London: SAGE Publications Ltd. Nielsen: 2008, Corporate ethics and fair trading: A Nielsen Global Consumer Report (Nielsen, New York). Nielsen: 2008, Corporate ethics and fair trading: A Nielsen Global Consumer Report (Nielsen, New York). Singh, P., Twalo, T. (2014). The impact of internal organizational factors on the inappropriate job performance and behaviour of employees: A case study. International Business and Economics Research Journal, 13 (5), 939-954. Singh, P., Twalo, T. (2014). The impact of internal organizational factors on the inappropriate job performance and behaviour of employees: A case study. International Business and Economics Research Journal, 13 (5), 939-954. Brown, S.R. (2012). Motivating Employees: Three Tactics to Get Desired Results. Business Journal (Central New York), 26(14), 12. Brown, S.R. (2012). Motivating Employees: Three Tactics to Get Desired Results. Business Journal (Central New York), 26(14), 12. Zach, L. (2006). Using a multiple-case studies design to investigate the information-seeking behavior of arts administrators. Library Trends, 55(1), 4-21. Zach, L. (2006). Using a multiple-case studies design to investigate the information-seeking behavior of arts administrators. Library Trends, 55(1), 4-21. Bodenger, G., Steiner, J.E. (2017). Developing, implementing, and maintaining an effective compliance program. Journal of Health Care Compliance, 19(1), 19-52. Bodenger, G., Steiner, J.E. (2017). Developing, implementing, and maintaining an effective compliance program. Journal of Health Care Compliance, 19(1), 19-52. Surat V.I., Santalova M.S., Soklakova I.V., Balakhanova D.K. Features of the social institution management // В сборнике: Scientific and Technical Revolution: Yesterday, Today and Tomorrow. «Lecture Notes in Networks and Systems». - 2020. - p. 892-906. Surat V.I., Santalova M.S., Soklakova I.V., Balakhanova D.K. Features of the social institution management // V sbornike: Scientific and Technical Revolution: Yesterday, Today and Tomorrow. «Lecture Notes in Networks and Systems». - 2020. - p. 892-906. Lesnikova E.P., Sadykova K.V., Zakharova T.I., Jakhongirov I.J., Santalova M.S. Management of innovative working behavior. Modern Global Economic System: Evolutional Development vs. Revolutionary Leap. Institute of Scientific Communications Conference. -Cham, 2021. - p. 1008-1016. Lesnikova E.P., Sadykova K.V., Zakharova T.I., Jakhongirov I.J., Santalova M.S. Management of innovative working behavior. Modern Global Economic System: Evolutional Development vs. Revolutionary Leap. Institute of Scientific Communications Conference. -Cham, 2021. - p. 1008-1016. Santalova M.S., Soklakova I.V., Balabanova D.K. The choice of the competitive strategy of the company // В сборнике: Proceedings of the International Scientific Conference «FarEastCon» (ISCFEC 2020). Advances in Economics, Business and Management Research. - Vladivostok, 2020. Santalova M.S., Soklakova I.V., Balabanova D.K. The choice of the competitive strategy of the company // V sbornike: Proceedings of the International Scientific Conference «FarEastCon» (ISCFEC 2020). Advances in Economics, Business and Management Research. - Vladivostok, 2020. Santalova M.S., Soklakova I.V., Balakhanova D.K., Lesnikova E.P., Chudakova E.A. Target organizational structure and human potential. SHS Web of Conferences. SAHD 2021 - 5th International Scientific and Practical Conference 2021 «Modern Science: Problems and Development Prospects (Social and Humanitarian Directions)». - France, 2021. - p. 02009. Santalova M.S., Soklakova I.V., Balakhanova D.K., Lesnikova E.P., Chudakova E.A. Target organizational structure and human potential. SHS Web of Conferences. SAHD 2021 - 5th International Scientific and Practical Conference 2021 «Modern Science: Problems and Development Prospects (Social and Humanitarian Directions)». - France, 2021. - p. 02009. Santalova M., Surat I., Surat V.I., Soklakova I.S., Vandysheva S.V. Improving the management efficiency of the company's subdivisions // AIP Conference Proceedings. 1. «I International Conference ASE-I - 2021: Applied Science and Engineering, ASE-I 2021». - 2021. Santalova M., Surat I., Surat V.I., Soklakova I.S., Vandysheva S.V. Improving the management efficiency of the company's subdivisions // AIP Conference Proceedings. 1. «I International Conference ASE-I - 2021: Applied Science and Engineering, ASE-I 2021». - 2021.