Advanced Search
MyIDEAS: Login to save this article or follow this journal

Intangible Capital Accounting


Author Info

  • Mihalache Arsenie-Samoil

    (“Alexandru Ioan Cuza” University of Iasi / Romania)

Registered author(s):


    The new economy based on globalization is increasingly important, which shows the decisive role played by intangible capital in achieving the competitive advantage of companies. However, this intangible capital is the hidden side of a company's value, as it represents the company's intangible resources, which cannot be measured by the financial metrics used to measure tangible resources. Given the functional importance of intangible capital, several models several models were proposed by the literature in order to explain its structure and provide an opportunity to assess it. The term most often used by accounting community is that of intangible assets. Van den Berg (2002) believes that traditional accounting and financial systems have lost the ability to inform on the value of a company, which is expressed increasingly by intangible assets. Experts estimate that intangible assets determine nowadays up to 60- 70% of a company’s value. The investments in intangible assets significantly exceed those in tangible assets, further increasing the difficulty of accurately assessing the value of a company. These are some reflections that cause us to focus on the issue of companies’ intangible capital accounting.

    Download Info

    If 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.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): X (2010)
    Issue (Month): 1 (May)
    Pages: 1689-1694

    as in new window
    Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1689-1694

    Contact details of provider:
    Web page:
    More information through EDIRC

    Related research

    Keywords: globalization; intangibil capital; company’s value; intangibile assets; intellectual capital;

    Find related papers by JEL classification:


    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1689-1694. See general 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: (Jeflea Victor).

    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.