MEASURING, ASSESSING AND REPORTING THE INTELLECTUAL CAPITAL IN A SME

Anca Cruceru
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Anca Cruceru: Romanian – American University

SEA - Practical Application of Science, 2014, issue 4, 515-526

Abstract: The trends of the XXI-st century (the knowledge based economy, society, organization and management) promote, on a large scale, the capitalization of the intellectual capital. Therefore, the field specialists have tried to define the concept of intellectual capital, to determine its characteristics and also its components. Also, in order for this capitalization to be used in adopting and implementing some management decisions, specialists determined the models for measuring, assessing and reporting the intellectual capital. Consequently, this article presents a few theoretical concepts regarding the intellectual capital, but also a case study regarding the methodology for applying, drawing and using the model of Patricia Pablos within S.C. ”BAF Consultancy” S.R.L.

Keywords: Intellectual capital; Human capital; Structural capital; Relational capital; Measuring and assessing the intellectual capital; Reporting the intellectual capital (search for similar items in EconPapers)
JEL-codes: M10 M15 M19 Y40 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2014:i:4:p:515-526

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