In this paper we offered a new approach towards analysis of Intangible Assets. The conceptual framework of our research was based on taxonomy proposed by Contractor (2000) and we focused our study on intangible assets that formed uncodified human capital. The aim of this research was to discriminate the most crucial intangible assets that were absolutely indispensible in the organisational value creation. On the basis of a questionnaire tool we constructed an Information Table according to Pawlak (1982).
Next we applied Rough Sets method to analyse our data. The choice of the data analysis technique was determined by numerous advantages associated with Rough Sets that were not so obvious in turn when considering traditional statistical methods. Consequently we obtained a set of intangible assets that were absolutely necessary in the organisational value creation process. This set was form by 14 different indicators that embraced aspects related to training, competencies and culture. Nearly all of them had a qualitative character. In relation to training, apart from the trainings frequency and quality, such aspects as knowledge dissemination and evaluation of the need for training were highlighted. Despite of being under in the area of Training, the aspect of cooperation was emphasized in the area of Competencies. In that section, apart from the requirement of particular knowledge necessary in each position, importance was placed on soft skills like motivation, team building and cooperation. In the area of organisational culture, there were two elements of importance: the level of freedom when performing duties and the degree to which management attends to employees problems. Consequently, we can conclude that despite belonging to various sections, all of the crucial intangible assets stressed the absolute importance of the active participation of employees in the organisational decision making. This constitutes clear evidence of the important role of Intellectual Capital in corporate value creation.