Intellectual Capital Reporting – Advantages, Disadvantages and Usability’s Related to the Traditional Accounting

Radu Florin (), Gîju George Ciprian () and Barbu Costel ()
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Radu Florin: Valahia University of Târgoviºte, Faculty of Economics
Gîju George Ciprian: Valahia University of Târgoviºte, Faculty of Economics
Barbu Costel: Valahia University of Târgoviºte, Faculty of Economics

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1627-1633

Abstract: The accounting as an instrument of information must offer information to different users of exact information. The information concerning the accounting for the intellectual capital of the enterprise, not only that they can be useful for the inside public, but also to the outside one, as well as contributing to the creation of value within the organization by showing to what extent the organization is socially accountable and contributes to the creation of intangible assets. The accounting of the intellectual capital is not quite easy to achieve, because of the assessment difficulties and through the viability within the process of accounting taking into consideration the current legislation. This article aims to show what hidden intangible assets (intellectual capital) are, what their importance and usability in the knowledge economy is, which are the advantages and disadvantages of publishing information regarding them.

Keywords: alternative accounting; intellectual capital; hidden intangible assets; Skandia Navigator (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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