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Aspects Of The Intellectual Capital Of The Company In The Information Technology Era


  • Viorica TOMA

    () ("Danubius" University of Galati)

  • Viorel ARITON

    () ("Danubius" University of Galati)


In nowadays economy the dynamic of the company relies on knowledge and the way it is put to work both by the management and operational personnel. Technological advances, mostly the information technology brings a new environment that foster the intellectual assets of the company. The understanding of the subject, its importance, and the ways the intellectual capital is sustained by technological and informational means are definitely matters that allow the company to succeed or to make it lose in the global competition

Suggested Citation

  • Viorica TOMA & Viorel ARITON, 2009. "Aspects Of The Intellectual Capital Of The Company In The Information Technology Era," EuroEconomica, Danubius University of Galati, issue 2(23), pages 93-99, december.
  • Handle: RePEc:dug:journl:y:2009:i:2:p:93-99

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    References listed on IDEAS

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    3. Jennifer C. Ireland, 2003. "An Empirical Investigation of Determinants of Audit Reports in the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30, pages 975-1016.
    4. repec:bla:joares:v:35:y:1997:i:2:p:295-310 is not listed on IDEAS
    5. Stefan Sundgren, 1998. "Auditor choices and auditor reporting practices: evidence from Finnish small firms," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 441-465.
    6. Palepu, Krishna G., 1986. "Predicting takeover targets : A methodological and empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 8(1), pages 3-35, March.
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