The purpose of this paper is to propose a new model for explaining the genesis of the multidimensional concept of intellectual capital. It is a generic model since it contains the constituent entities at the individual level of the intellectual capital and their transformations into constituent...

Intellectual capital is considered to be the most important source of wealth in the New Economy. Whether called intellectual capital, intangible assets, intangible resources, knowledge resources, it is increasingly getting more and more attention from both practitioners and researchers. For...

The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in the context of a transnationalization...