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Influence of client relations on the value of company intellectual capital

Author

Listed:
  • Nicoleta Radneantu

    (Romanian-American University Bucharest, Romania)

  • Cristian Banacu

    (Academy of Economic Studies Bucharest, Romania)

Abstract

Since the last decades of the twentieth century, we can see a major transformation of human society as a whole, manifested by both socially and economically changes, which practically led to the emergence of a new reality - knowledge-based society. We cannot talk about a "capitalisation model of intangible assets in the context of the knowledge society" as long as knowledge, intellectual capital, customer relations, relationships with suppliers, alliances, partnerships, etc., - elements that contribute most the market value of companies - are not properly recognized, measured, recorded and reported. Therefore, in this paper we have treated the issue of intangible assets in the context of the knowledge society, insisting on: managers' perceptions of knowledge-based organizations and companies in the Top 100 by market capitalization, listed on the Bucharest Stock Exchange (BVB) on customer relations.

Suggested Citation

  • Nicoleta Radneantu & Cristian Banacu, 2014. "Influence of client relations on the value of company intellectual capital," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 277-286.
    • Handle: RePEc:pet:annals:v:14:y:2014:i:1:p:277-286
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    More about this item

    Keywords

    intangible assets; knowledge based organizations; Top 100 organizations; human capital; Paired-Samples T Test;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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