THE IMPACT OF ARTIFICIAL INTELLIGENCE TECHNOLOGIES ON THE DYNAMICS OF A COMPANY'S INTELLECTUAL CAPITAL DEVELOPMENT

This article examines the impact of artificial intelligence (AI) on indicators of intellectual capital (IC) in companies during the digital transformation of business processes. The author seek to determine how a combination of a clear integration strategy for AI technologies and a highly developed corporate culture (CC) contributes to knowledge capitalization or, conversely, leads to the erosion of a company’s intangible assets in conditions of chaotic preparation. The research methods include an analysis of the scientific literature, a synthesis of statistical and empirical data from analytical platforms and a qualitative and quantitative assessment of four scenarios combining different states of CC and strategies based on a specified numerical scale. As a research basis, practical cases of AI implementation in the areas of sales, customer service, logistics and training were examined, and the financial and economic consequences were assessed through the lens of BSG’s “10/20/70” rule. The findings of this article demonstrate that the maximum positive effect for the development of the IC can only be achieved through a managed transformation-the synergy of a strong corporate culture and a clearly documented integration strategy. At the same time, the research proves that chaotic automation or the absence of a well-prepared corporate culture can lead to systemic chaos, the atrophy of employees’ critical thinking (cognitive laziness) and the commoditization of the company’s unique knowledge (USP), which has a purely destructive impact on the overall state of the enterprise’s intangible assets (in particular, intellectual capital). The authors emphasize that the effective use of AI shifts employees from the role of “executor” to the role of “validator (and strategist)” and that the key factor for success is investment in people and internal processes, rather than just in the algorithms themselves. This article provides practical recommendations for minimizing the risks associated with the implementation of artificial intelligence technologies in the context of digital business transformation, with the purpose of strengthening a company’s intellectual capital.