A Standarised Accounting Model Of Intellectual Capital To Firms
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..
Year of publication: |
2014
|
---|---|
Authors: | Domingo, Nevado Pena ; Víctor-Raúl, López Ruiz |
Published in: |
Ovidius University Annals, Economic Sciences Series. - Facultatea de Ştiinţe Economice, ISSN 1582-9383. - Vol. XIV.2014, 1, p. 664-668
|
Publisher: |
Facultatea de Ştiinţe Economice |
Subject: | Intangible | intellectual capital report | management | measurement | strategic planning |
Saved in:
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