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Intellectual Capital Evaluation Models

Author

Listed:
  • Agoston Simona

    () (Academy of Economic Studies, Bucharest)

  • Puia Ramona Stefania

    () (Academy of Economic Studies, Bucharest)

  • Orzea Ivona

    () (Academy of Economic Studies, Bucharest)

Abstract

The evaluation and measurement of intellectual capital is an issue of increasing importance for companies because of the staleness of the traditional accounting systems which do not provide relevant information regarding the value of a company. Thus, specialists are working to identify a model for assessing intellectual capital that can be easily implemented and used. The large number of proposed models but also the major differences between them emphasizes the fact that the specialists are still far from having reached a consensus. Still, there is no model accepted by most of the companies. The article aims to achieve a brief description of some of the most important models in intellectual capital.

Suggested Citation

  • Agoston Simona & Puia Ramona Stefania & Orzea Ivona, 2010. "Intellectual Capital Evaluation Models," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 517-521, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:517-521
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    More about this item

    Keywords

    intellectual capital; evaluation model; market value; cost;

    JEL classification:

    • D29 - Microeconomics - - Production and Organizations - - - Other
    • E16 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Social Accounting Matrix

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