INTELLECTUAL CAPITAL MEASURING - A COMPARATIVE APPROACH

Assist. Ph.D Student Bocean Claudiu George
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Assist. Ph.D Student Bocean Claudiu George: University of Craiova, Faculty of Economics and Business Administration, Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2010, vol. 1, issue 14S, 55-60

Abstract: Challenges which have to face companies in an economy increasingly changing requires deployment of intangible assets in order to achieve competitive position on the market. The growing importance of intellectual capital has been challenging the traditional financial reporting system, which is not capable to meet the information needs any more. The main aim of the paper is to supply a comparative analysis of used methods in measuring intellectual capital. By reviewing the most effective methods, in a comparative way, I try to provide useful insights and recommendations in order to raise awareness about the benefits of intellectual capital reporting practice.

Keywords: Intellectual Capital; Intellectual Capital Statement; Knowledge Management; Measurement (search for similar items in EconPapers)
JEL-codes: D24 L25 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2010:i:14s:p:55-60

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