Assessment and Recognition of Intellectual Capital - Concrete Implications of the Accounting in the Management of Sustainable Development

Gheorghe Lepadatu and Marius Miculescu
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Gheorghe Lepadatu: "Dimitrie Cantemir" Christian University, Bucharest

Romanian Statistical Review Supplement, 2012, vol. 60, issue 2, 101-106

Abstract: Intangible assets are the most important sources of competitive advantage. According to the new perspective supported by endogenous growth theory, the traditional factors of production have diminished the importance. Simultaneously, increased the importance of intangible assets, which is an important factor of competitiveness and convergence. In the intangible assets, intellectual capital is paramount. Intangible economy is a challenge at the beginning of the millennium and can be addressed in terms of demand, supply and economic system. Assessment and recognition of intellectual capital is a topical issue and is the result of research studies that have come over recent years.

Keywords: intangible assets; intellectual capital; evaluation; recognition (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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