THE MICROECONOMIC PERSPECTIVES OF INTELLECTUAL CAPITAL MEASUREMENT
نویسندگان
چکیده
منابع مشابه
Holistic Measurement of Intellectual Capital
The opinions expressed in this paper are the sole responsibility of the author(s) and do not necessarily reflect those of the OECD, the governments of its Member countries, the co-organisers, or the supporting organisations. ABSTRACT In the beginning, the rationale of measures is reflected, concluding that there have to be different and strategically derived scopes for internal and external rep...
متن کاملDesigning an Indigenous Model of Intellectual Capital Measurement with Pathological Approach at the Ministry of Petroleum
The purpose of this research was to design a native model of intellectual capital measurement with a pathological approach at the Ministry of Petroleum. By reviewing related literature as well as expert interviews and theme analysis, key dimensions and components of intellectual capital at the Ministry of Petroleum identified, and it has been proposed an initial model by rational communication ...
متن کاملRecognition and Measurement of Intellectual Resources: The Accounting-Relating Challenges of Intellectual Capital
The key to competitive success is likely to be the ability to create, leverage, and develop specialised knowledge and intellectual resources. This new reality presents both challenges and opportunities for accounting, a discipline which has traditionally found it difficult to deal with the recognition and measurement issues surrounding intangible assets. This paper makes two contributions to th...
متن کاملMeasurement of Intellectual Capital of ICT Service Providers in Thailand
In the knowledge based economy, organisations are making every effort to accumulate their intellectual capital (IC) because their future prosperity tends to depend on IC instead of traditional physical assets. Therefore, they are willing to audit and measure IC and make it transparent to management. Since intellectual capital is hard to measure using standard accounting practices a simple metho...
متن کاملMeasurement of Intellectual Capital in an Algerian Company
Every modern company should measure the value of its intellectual capital and to report to complement the traditional annual balance sheets. The purpose of this work is to measure the intellectual capital in an Algerian company (or production system) using the Weightless Wealth Tool Kit (WWTK). The results of the measurement of intellectual capital are supplemented by traditional financial rati...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Facta Universitatis, Series: Economics and Organization
سال: 2017
ISSN: 2406-050X,0354-4699
DOI: 10.22190/fueo1703189r