1. Developing innovative intelligence in collaboration 1

2. Where are we from? Russian Federation National Research University Higher School of Economics Campuses: Moscow, Perm, St.Peterburg, N.Novgorod 2

3. The goal of the Research Center “INTANGIBLE DRIVERS OF NEW ECONOMY” 3 To investigate the role of intangibles to sustain competitive advantage and develop awareness of intellectual resources as key drivers of new economy. http://perm.hse.ru/en/economics/ecf/

4. AREOPA & HSE JOINT WORK To provide international research focus To create awareness on IC and KM in Russia To develop new practices, tools and products that enable companies to manage their IC To impart Russian companies unique knowledge about IC Accounting and Management To help Russian companies develop their IC as key value drivers in their businesses. 4

5. Participants: 5 AREOPA Russian SMEs NRU HSE

6. 6 IC and KM in Russia. Mindmap

7. Research ideas: To discover the core IC assets and liabilities of Russian SME To help developing practice based methodologies that enable Russian SMEs to manage their IC in order to increase the value in their organization. 7

8. Research questions: What is the IC leverage in Russian SME? (the ratio of Book value and IC value) How much do IC assets matter for the SME’s performance? What consequences have IC liabilities for the SME’s performance? What consequences does the lack of managing these assets have on the value of the company? 8

9. Research Methodology 9 Case study approach (aim – to develop IC Balance Sheet for each investigated company) AREOPA Integrated IC Accounting and Reporting system (IIARuS)

10. Application To discover hidden value creation sources To improve decision making process 10

11. Further steps IC balance sheet and reporting system for Russian companies Developing database of IC balance sheet and IC management practices of Russian companies Integrating Russian database into international database and provide the comparison. 11

12. Our contacts: AREOPA, Belgium Ludo Pyis www.areopa.com 12 Supervisor of Research Center Mariia Molodchik mmolodchik@hse.rummolodchik@hse.ru; molodchik.m@yandex.rumolodchik.m@yandex.ru http://www.hse.ru/en/org/persons/189393