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Intellectual Capital, An Intangible Item Not Reflected In The Financial Statements Of The Organizational Structure

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  • Paula – Angela VIDRASCU

    (Academy of Economic Studies, Bucharest, Romania)

Abstract

Intellectual capital, intangible assets and knowledge creation are strongly connected concepts of knowledge management phenomenon, which until now were considered to be parallel. This controversy has triggered various approaches rather vague definitions for knowledge management. In the contemporary society enterpries, knowledge is a new category of resources, more complex, giving rise to impediments to the assessment, however, making a comparison with other categories of resources, knowledge is much more efficient. This has a strong impact on all categories of resources triggering changes in quantitative, qualitative and structural. The roots of the concept of intellectual capital are very deep. The human factor, qualified labor force and its rational use are the vital elements of adaptation to the effects of the transformation of science into direct production force the pace and scale of economic development and better use of natural resources [7].

Suggested Citation

  • Paula – Angela VIDRASCU, 2016. "Intellectual Capital, An Intangible Item Not Reflected In The Financial Statements Of The Organizational Structure," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 42(1), pages 169-177, June.
    • Handle: RePEc:ath:journl:v:42:y:2016:i:1:p:169-177
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    More about this item

    Keywords

    Intellectual capital; financial situation; the knowledge society; principles; importance;
    All these keywords.

    JEL classification:

    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing

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