IDEAS home Printed from https://ideas.repec.org/a/scm/ausvfe/v11y2011i2(14)p201-207.html
   My bibliography  Save this article

The Assets Of The Company – A Theoretical And Practical Aproach Relating Particularly To Intellectual Capital

Author

Listed:
  • Irina MIHAI

    () (“Stefan cel Mare” University of Suceava, Romania)

  • Alexandra-Daniela SOCEA

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

  • Marius CIUBOTARIU

    () (“Stefan cel Mare” University of Suceava, Suceava, Romania)

Abstract

The present research “The assets of the company - a theoretical and practical approach relating particularly to intellectual capital” focuses on defining the company’s assets, at national level, establishing the components of this concept, so that ultimately we can determine the position of the intellectual capital in the total assets of a company and the manner in which they can be approached. The theoretical approach is based on the theoretical framework for the identification of the company’s assets, referring to the intellectual capital. The practical approach exemplified through the interview technique is trying to identify whether the theoretical basis of the intellectual capital can also be transposed into accounting practice. The approach of these terms begins with a short incursion of definitions that refer to assets, intangible assets - intellectual capital, followed by a description of the intellectual capital components and their identification at national level through a practical study. The purpose of this paper is intended to be the beginning of a research study regarding the concept of intellectual capital, in other words the identification and implementation of this concept in accounting practice. The research is based on Bill Gates statement, who said that “my most valuable resource goes up and down with the elevator every day”, in other words the importance of human factor capitalization, but also the existence of an imaginary outline, less sketched at national level, concerning the definition and knowledge of the intellectual capital concept.

Suggested Citation

  • Irina MIHAI & Alexandra-Daniela SOCEA & Marius CIUBOTARIU, 2011. "The Assets Of The Company – A Theoretical And Practical Aproach Relating Particularly To Intellectual Capital," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 11(2(14)), pages 201-207, December.
  • Handle: RePEc:scm:ausvfe:v:11:y:2011:i:2(14):p:201-207
    as

    Download full text from publisher

    File URL: http://www.seap.usv.ro/annals/arhiva/USVAEPA_VOL.11,NR.2(14),2011_fulltext.pdf
    Download Restriction: no

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scm:ausvfe:v:11:y:2011:i:2(14):p:201-207. 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: (Liviu Scutariu). General contact details of provider: http://edirc.repec.org/data/feusvro.html .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.