Intellectual Capital Evaluation Models

Agoston Simona (), Puia Ramona Stefania () and Orzea Ivona ()
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Agoston Simona: Academy of Economic Studies, Bucharest
Puia Ramona Stefania: Academy of Economic Studies, Bucharest
Orzea Ivona: Academy of Economic Studies, Bucharest

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 517-521

Abstract: The evaluation and measurement of intellectual capital is an issue of increasing importance for companies because of the staleness of the traditional accounting systems which do not provide relevant information regarding the value of a company. Thus, specialists are working to identify a model for assessing intellectual capital that can be easily implemented and used. The large number of proposed models but also the major differences between them emphasizes the fact that the specialists are still far from having reached a consensus. Still, there is no model accepted by most of the companies. The article aims to achieve a brief description of some of the most important models in intellectual capital.

Keywords: intellectual capital; evaluation model; market value; cost (search for similar items in EconPapers)
JEL-codes: D29 E16 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:1:p:517-521

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