QUALITATIVE TEMPLATES OF THE COMPANY’S INTELLECTUAL CAPITAL

Mair Amza
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Mair Amza: Valahia University, Targoviste, Romania

Social-Economic Debates, 2023, vol. 12, issue 1, 18-27

Abstract: The qualitative templates of the intellectual capital occurred as a reflection of the subtle and volatile nature itself of this strategic resource. But some templates are criticized both for some of their descriptive aspects, and from the prescriptive ones especially, due to the fact that the measurements they are using, seem to be taken out from the context they claim to represent. On the other hand, if the measurements and the assessments do not make possible the management and the making of decisions regarding the use of the resources, which would make the use of human capital based on efficiency principles useless. In order to have a correct determination of the use of human capital in the economy, it is necessary to identify appropriate tools for measuring and managing knowledge, as well as the intangible assets of a company.

Keywords: intellectual capital; human capital; relational capital; structural capital; intangible resources; innovation (search for similar items in EconPapers)
JEL-codes: E24 J24 (search for similar items in EconPapers)
Date: 2023
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