INTELLECTUAL CAPITAL, AN INTANGIBLE ITEM NOT REFLECTED IN THE FINANCIAL STATEMENTS OF THE ORGANIZATIONAL STRUCTURE

Paula – Angela Vidrascu ()
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Paula – Angela Vidrascu: Academy of Economic Studies, Bucharest, Romania

Internal Auditing and Risk Management, 2016, vol. 42, issue 1, 169-177

Abstract: Intellectual capital, intangible assets and knowledge creation are strongly connected concepts of knowledge management phenomenon, which until now were considered to be parallel. This controversy has triggered various approaches rather vague definitions for knowledge management. In the contemporary society enterpries, knowledge is a new category of resources, more complex, giving rise to impediments to the assessment, however, making a comparison with other categories of resources, knowledge is much more efficient. This has a strong impact on all categories of resources triggering changes in quantitative, qualitative and structural. The roots of the concept of intellectual capital are very deep. The human factor, qualified labor force and its rational use are the vital elements of adaptation to the effects of the transformation of science into direct production force the pace and scale of economic development and better use of natural resources [7].

Keywords: Intellectual capital; financial situation; the knowledge society; principles; importance (search for similar items in EconPapers)
JEL-codes: M31 M41 O15 Q01 (search for similar items in EconPapers)
Date: 2016
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