Intellectual Capital as a Component of the Capital Circulation in Accounting
AbstractThe article studies intellectual capital as an object of accounting. It considers the place of intellectual capital in the general capital circulation. It provides a critical overview of opinions of domestic and foreign scientists in the field of economy and accounting on intellectual capital, issues of assessment of its significance in an organisation and reflection in accounting. It marks out different elements of intellectual capital and identifies possibilities of their reflection in accounting. It notes the growth of its importance when assessing companies in general in the context of development of globalisation processes. It also considers reports on intellectual capital published by major European and American companies and provides their characteristics. It conducts analysis of accumulation, development and use of intellectual capital in Ukraine. It makes a conclusion about the insufficient level of its accumulation and use by Ukrainian companies.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.
Volume (Year): (2013)
Issue (Month): 6 ()
Contact details of provider:
Web page: http://www.business-inform.net
intellectual capital; accounting; capital circulation;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexey Rystenko).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.