Intangible Assets – An Important Resource for Enterprise Performance Management
Andreea Paula Dumitru ()
Additional contact information
Andreea Paula Dumitru: Faculty of Economics and Business Administration, "Nicolae Titulescu" University, Bucharest
Global Economic Observer, 2022, vol. 10, issue 1, 107-111
Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. But recently, the accounting standards were about to accord negligible attention or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, in a „Taylor” modality, presents an unreal image of the company economic life and particularly of investment activity. In a competitive environment, the reliability of future economic benefits, generated by investments, depends less on their material or immaterial nature and more on the characteristics of the market they operate on. These are just a few reflections which determined us to focus our attention to this thought-provoking domain of immaterial investments, appreciated as a potential for the company.
Keywords: intangible assets; immaterial investments; knowledge; competences (search for similar items in EconPapers)
References: View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
http://www.globeco.ro/wp-content/uploads/vol/split ... ol10_no1_art_011.pdf First version, 2022 (application/pdf)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:ntu:ntugeo:vol10-iss1-107-111
Access Statistics for this article
Global Economic Observer is currently edited by Serghei Margulescu and Simona Moagar-Poladian
More articles in Global Economic Observer from "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences Contact information at EDIRC., Institute for World Economy of the Romanian Academy
Bibliographic data for series maintained by Stefan Ciucu ().