The essence and features of the competency-based approach to strategic enterprise management

Making intellectual capital the strategic resource of an innovation-oriented organization under post-industrial economy formation requires improving the decision-making quality while choosing its development strategies. To a large extent, the effectiveness of strategic intellectual capital management depends on its methodological principles development, which determines the relevance of the subject chosen.
The purpose of the article is to form a methodical tool for substantiating the strategies of intellectual capital development in a research organization based on multi-criteria analysis.
As a methodological platform, the following methods for conducting research were chosen: an aggregated structural approach, in particular, the method of audit-evaluation by Brooking, to evaluate intellectual capital; SWOT analysis – to determine the strategic position of the company regarding its intellectual capital. To confirm the expert opinions consistency within the empirical studies framework, the concordance coefficient, estimated on the Pearson criterion, was calculated. The key to research is the multi-criteria analysis (SAW, TOPSIS, COPRAS) methods for evaluating, ranking and selecting strategic alternatives for the intellectual capital development of the research company.
Thus, the article takes a new view of using the scenario approach to the formation of an intellectual capital strategy. The strategy development stages are outlined, and the peculiarities of their methodological support are determined. In particular, the necessity to include into the test program for intellectual capital the estimation of its management efficiency is proved. The authors present an example of adapting SAW, TOPSIS, COPRAS methods for the evaluation and ranking of strategic alternatives to human, structural and market capital development.
Consequently, the results allowed to mathematically formalize the rating task and to form the optimal strategies portfolio of human, structural, market capital of organization, as well as to combine factors of the internal and external environment. Thus, the suggested methodological approach can be used by the heads of research organizations to develop and substantiate strategic management decisions to optimize their intellectual capital development.

The relevance of the topic is defined through the idea that appropriate leadership competencies and their application in certain activities enabling the followers can ensure the prospects of organizational development and individual career opportunities. To review and summarize the aspects of research findings of leadership science in expression of competencies in managerial processes, highlighting the leadership competencies in the context of general competencies. Methods. In order to formulate analytical findings describing the concept of leadership, generalizing the stages of development of theories, expression of leadership competencies and impact, there were used the methods of scientific literature analysis and synthesis as well as simulation. Results. According to the scientists insights, the article deals with leadership concept analysis, leadership research overview according to development stages. Scientific novelty. The analyzed theme has a scientific novelty, because recently there has been more and more discussion about the importance of leadership, but it is important to analyze the core leadership competencies that would predetermine both the findings of decisions of organizations’ managerial processes and positive changes of individual career in the integration in the activities of organizations. Practical significance. The need in leadership competencies is related to the issues of good leadership in organizations. Aiming to implement ideas of modern leadership in organisations, the leader has to have certain characteristics of leadership expressions, such as ability to communicate effectively, respond to the needs of others, and influence the behavior of the followers directing them towards the achieving of the set goals and implementation of the leader’s vision.

There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget pressure does not significantly moderate such a relationship. In addition, these results have several significant implications for internal auditors as an object of consideration and evaluation relating to audits in the government sector, and information for government internal auditors to improve and maintain the quality of audit.