An Assessment of the Accounting Perspective on Intellectual Capital and Some Results from the European Union

Michele Marcantonio and Marco Mattei

Chapter Chapter 7 in Management, Valuation, and Risk for Human Capital and Human Assets, 2014, pp 189-219 from Palgrave Macmillan

Abstract: Abstract Firms can be seen as a socio-technical system composed of assets, people, operations, etc. The social aspect is very important considering that people, with different expertise and needs, are always interacting with firms for various reasons and in various capacities (investors, suppliers, employees, etc.).

Keywords: Human Capital; Structural Capital; Intellectual Capital; Intangible Asset; International Financial Reporting Standard (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-35572-0_8

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DOI: 10.1057/9781137355720_8

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