Intellectual Capital Towards Credit Risk Management - Dilemmas

Abstract

In the new economic reality, based mainly on integration and globalization of financial markets, banks are forced to seek ways of gaining competitive edge. The management of this capital in a bank is a certain method to succeed in this area. Identification of possible intellectual capital management processes in a bank by defining hidden potential, selection of measurement indicators and methods supporting its utilization and development – they are all fundamental to achieve established aims. The essential element of intellectual capital in bank is human capital which has great importance in credit risk management process.

Keywords: intellectual capital management, human capital, credit risk management, IC measurement tools

JEL Classification: G20, G30, M54