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Intellectual Capital - Hidden Fortune not Reflected in Financial Statements

Author

Listed:
  • Gheorghe HOLT
  • Alina HOLT

    (Constantin Brancusi University, Faculty of Economics, Romania)

Abstract

In contemporary development process, starting from changes that took place in modern society, man continues to be the main factor in the process of products, and its role is amplified because, especially its creative capacity and receptiveness to the self development. As a result of the transformation of science in direct force of production, the rhythm and extent of economic development as well, and values greater edification of natural resources depend more than ever of human factor, labor qualification and its rational use. Without minimizing the role of other factors of production that determines the economic and social progress of any nation, without underestimating the importance of materials investment, it must emphasize the role of human factor in economic growth strategy.

Suggested Citation

  • Gheorghe HOLT & Alina HOLT, 2010. "Intellectual Capital - Hidden Fortune not Reflected in Financial Statements," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 161-170, November.
    • Handle: RePEc:cbu:jrnlec:y:2010:v:3:p:161-170
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    Citations

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    Cited by:

    1. Belenesi (Bumba) Marioara & Popa Dorina & Chira (Chiş) Anca Oana & Avram (Boitoş) Camelia, 2014. "Financial Communication And Intellectual Capital Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 563-572, July.
    2. Alexandra CIOCLOV (PETCU) & Petru ȘTEFEA, 2015. "Accounting Challenges – Capitalizing Human Value," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 145-152, April.

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