A Standarised Accounting Model Of Intellectual Capital To Firms

Nevado Pena Domingo () and López Ruiz Víctor-Raúl ()
Additional contact information
Nevado Pena Domingo: Department of Accountancy. University of Castilla-La Mancha (Spain)
López Ruiz Víctor-Raúl: Department of Econometrics. University of Castilla-La Mancha (Spain)

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 1, 664-668

Abstract: We develop a tool used on a sample of firms that makes possible to estimate, forecast and manage Intellectual Capital from an accounting information system. We started with a disaggregated model of intellectual capital and used subjective and objective indicators to measure its components. Then, for valuation purposes, we considered this capital to be obtained from the difference between market and book value. We built a tool with qualitative and quantitative information that provides new indicators and measures of intangible control. The results provided a prototype model that facilitates dynamic strategic analysis, making it possible to perform strategic simulations with little information required..

Keywords: Intangible; intellectual capital report; management; measurement; strategic planning. (search for similar items in EconPapers)
JEL-codes: M15 M41 (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/volum2014p1.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:664-668

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().