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Intellectualization, social responsibility, accounting and analytical measurement of intangible assets

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  • Vyacheslav Dyba

    (Kyiv National Economic University named after V. Hetman)

Abstract

The article deals with the necessity to use the indicators that reflect the social responsibility of business, the level of intellectualization with the traditional financial indicators of the company's activity. It creates the possibility to pay attention to the interests of all these groups that exist inside or outside the company, which are defined as stakeholders. Lack of opportunity to develop investment strategy of the company with a significant proportion of intellectual resources only according to the financial indicators is proved. Moreover, a comparison of shareholder and stakeholder models measuring the effectiveness of corporate management is made. The possibility of transformation of the financial perspective of strategic development company based on the needs of stakeholders is substantiated.

Suggested Citation

  • Vyacheslav Dyba, 2016. "Intellectualization, social responsibility, accounting and analytical measurement of intangible assets," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 1, pages 39-41, January.
    • Handle: RePEc:uje:journl:y:2016:i:1:p:39-41
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