Intellectual Capital Measuring - A Comparative Approach
AbstractChallenges which have to face companies in an economy increasingly changing requires deployment of intangible assets in order to achieve competitive position on the market. The growing importance of intellectual capital has been challenging the traditional financial reporting system, which is not capable to meet the information needs any more. The main aim of the paper is to supply a comparative analysis of used methods in measuring intellectual capital. By reviewing the most effective methods, in a comparative way, I try to provide useful insights and recommendations in order to raise awareness about the benefits of intellectual capital reporting practice.
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Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).
Volume (Year): 1 (2010)
Issue (Month): 14S (April)
Intellectual Capital; Intellectual Capital Statement; Knowledge Management; Measurement;
Find related papers by JEL classification:
- L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
- D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
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