Priority Directions of Intellectual Capital Development under Digital Transformation A Conceptual Framework and Evidence from Uzbekistan

This thesis sets out priority directions for developing intellectual capital in the course of digital transformation. It combines the human-structural-relational view of intellectual capital, the idea that digital technology pays off only alongside organizational investment, and the concept of absorptive capacity. The central claim is that digital technologies create value when they are matched by skills, data and organizational structures, and by networks that spread knowledge. Uzbekistan's UN E-Government Development Index data fit this picture. The telecommunication infrastructure component rose from 0.474 in 2020 to 0.877 in 2024, whereas the education-based human capital component moved only from 0.743 to 0.758. Learning quality and digital skills therefore come first in the proposed ordering, followed by data and organizational capital, research capacity and knowledge networks.