Assessment of the intellectual capital evaluation practices in Romanian IT companies

Incze Cynthia Bianka () and Vasilache Simona ()
Additional contact information
Incze Cynthia Bianka: The Bucharest University of Economic Studies, Bucharest, Romania
Vasilache Simona: The Bucharest University of Economic Studies, Bucharest, Romania

Proceedings of the International Conference on Business Excellence, 2019, vol. 13, issue 1, 870-882

Abstract: Intellectual capital started to raise and become a focal point of many businesses as they started invest in their own knowledge based activities and recognize its importance. In today’s world can be observed a more dynamic, flexible and growth oriented business environment than ever. Thus, the need for an increased amount of intangible assets in businesses lead to the recognition of the intellectual capital as a competitive advantage and strategic asset. Due to its expanding importance and relevance a significant number of measurement, valuation and evaluation methods were developed. Consensus regarding different methods was not yet reached, but all these methods are designed to help to get an approximation of the reality, thus contributing in short-term and long-term decision making. The aim of the paper is to assess the level of intellectual capital evaluation practices in multinational IT companies and IT SMEs in Romania. The study is questionnaire based and represents a mix of quantitative and qualitative research. Overall, although the challenge of intellectual capital evaluation remains significant, this study leads to the opportunity to identify evaluation patterns, best practices and a short list of useful evaluation indicators for businesses which already are or could be implemented in the near future.

Keywords: Intellectual capital; SME; multinational company; evaluation methods (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/picbe-2019-0076 (text/html)

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:vrs:poicbe:v:13:y:2019:i:1:p:870-882:n:76

DOI: 10.2478/picbe-2019-0076

Access Statistics for this article

Proceedings of the International Conference on Business Excellence is currently edited by Alina Mihaela Dima

More articles in Proceedings of the International Conference on Business Excellence from Sciendo
Bibliographic data for series maintained by Peter Golla ().