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An Overview of Measuring and Reporting Intellectual Capital

In: Global Approaches in Financial Economics, Banking, and Finance

Author

Listed:
  • Buket Atalay

    (Baskent University)

  • Soner Gokten

    (Baskent University)

  • Medine Turkcan

    (Baskent University)

Abstract

Value creation process is based on intellectual capital or intangibles rather than tangible assets in today’s business environment. Therefore, measuring and reporting of intellectual capital for different issues has become a hotly debated issue in the literature. Currently, it is fair to say that existing financial reporting framework has an inadequacy in disclosuring intellectual capital and there is no consensus on a method to measure intellectual capital correctly as well as a generally accepted model has not been emerged in the literature yet. This chapter aims to cover main methods employed in measuring and evaluating the value of intellectual capital by considering its effect on company value and to assert the inadequacy of traditional accounting to report intellectual capital on financial statements. Moreover, applicability of methods is also discussed in terms of their ability to benefit from accounting numbers. The study is concluded by showing the need on developing new and innovative methods to overcome the challenge of measuring and reporting intellectual capital.

Suggested Citation

  • Buket Atalay & Soner Gokten & Medine Turkcan, 2018. "An Overview of Measuring and Reporting Intellectual Capital," Contributions to Economics, in: Hasan Dincer & Ümit Hacioglu & Serhat Yüksel (ed.), Global Approaches in Financial Economics, Banking, and Finance, chapter 0, pages 369-388, Springer.
    • Handle: RePEc:spr:conchp:978-3-319-78494-6_18
    DOI: 10.1007/978-3-319-78494-6_18
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    Cited by:

    1. Atalay, Kumru Didem & Atalay, Buket & Isin, Feride Bahar, 2019. "FIPIA with information entropy: A new hybrid method to assess airline service quality," Journal of Air Transport Management, Elsevier, vol. 76(C), pages 67-77.
    2. Rosińska-Bukowska Magdalena, 2020. "The significance of intellectual capital in strategies of transnational corporations," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 56(4), pages 291-306, December.

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