Abstract:

This article is an attempt to depict the status of intellectual capital management among textile and clothing manufacturers in Poland. Its first part deals with theoretical issues, explains the notion and nature of intellectual capital, introduces its components, and points to the significance of intangible assets in modern business management. In summing up this part, the author presents the textile and clothing industry as being representative of sectors where intellectual capital should play a central role in firm management. The second part of the article presents the results of the survey that the author conducted in March 2011 based on a representative sample of manufacturers operating in the textile market in
Poland. The survey aimed to determine and evaluate the occurrence and management of intellectual capital among the respondents. Its questionnaire dealt with human and structural capital, thus providing a reliable picture of how intangible assets are used in this industry. Based on the survey results the author drew conclusions that aided the formulation of guidelines for improving the competiveness of Polish textile and clothing manufacturers.