Intellectual capital between the accounting of the present and the accounting of the future
5/2003 , p23..31
Author(s):
Diana MANEA
Cătalina GORGAN
Keywords:
Intellectual Capital, Skandia Navigator, human capital, accounting
Abstract:
The structure of the Intellectual Capital is one that created many controversies. Even though the majority of researchers agree upon the items that could be classified as Intellectual Capital, much is to achieve yet as for their classification. This objective of this article is to review prior work on Intellectual Capital concerning the various items to be classified as IC, reasons for accounting for IC and main indicators to be used in order to assess IC. Various instruments for managing Intellectual Capital are also presented and analyzed, and conclusions for Romanian environment are drawn.
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