Abstract
<jats:p>The article substantiates the role of the IT sector as a promising sector of the economy. The need for research into the development of intellectual capital in the IT sector in the context of Industry 5.0 is argued. The purpose of the study is to develop scientific and methodological approaches to forecasting trends in the development of intellectual capital in the IT sector in Ukraine in the context of Industry 5.0. The characteristic features of Industry 5.0 related to the development of intellectual capital are identified, which are the strengthening of human-centricity, support for innovative solutions, and the development of innovative products and technologies focused on people. Given that the largest share of IT companies are companies with up to 50 employees, the article describes the main advantages of small IT companies, thanks to which they have a high level of service and quickly adapt to changes. The reasons for the decline in intellectual capital in the IT sector in the context of modern challenges and the development of innovative technologies are identified. The trend towards a decrease in the number of IT specialists in Ukraine is identified and the reasons that cause it are substantiated. Measures are proposed to address the problem of personnel shortage in the IT sphere. The paper forecasts changes in the indicators of spending on education, R&D, software, as well as the dynamics of financing education and science in Ukraine for the period until 2027. A combination of historical data for 2020–2024 and identified economic trends is used to forecast the indicators. The factors that influenced the forecasting of the studied indicators are identified, possible further scenarios for the development of intellectual capital in the IT sphere are substantiated, provided that the domestic economy is gradually restored and educational initiatives are supported. Directions for the development of intellectual capital in the IT sphere in the conditions of Industry 5.0 are proposed.</jats:p>