The paper shows that, at the present moment, intangible assets are considered “goods” and, as such, the practice of classical accounting considers intellectual capital in the same category of “goods assimilated/similar to those visible/tangible”. From the research it results that the...

The article stated, in substance, that by accepting the hypothesis of continuing transformation of content and configuration "small worlds", along with developments in technology and behavioral sciences, necessarily supported the finding that mutations endoexogenous influences organizational...