Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...

The confluence of a number of marketplace phenomena has provided the impetus for the selection and conduct of this research. The first is the so called value relevance of intangibles in determining share market performance of publicly listed companies. The growing gap between market and book...

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far-reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and...

Given the importance of intangible assets in the company the paper aims to establish criteria for recognizing and measuring these assets through which the company can not only reflect the true value and its carrying amount. The main objective is to formulate a logical definition of intangible...

This study analyses human capital (HC) management practices in a small privately owned public hotel group, in the context of intellectual capital (IC). Previous studies have highlighted how firms measure and report HC, however few studies have examined the HC management practices of firms. This...

This thesis adopts a "managing-developing" rather than a "measuring"approach to the intellectual capital of organizations, demonstrating that the former iscompatible to the knowledge creation process while the latter is not. In this basis, inthe thesis the intellectual capital of an organization...

In a rapidly changing world evidenced by a transition from industrial to knowledge economy, India's progressing knowledge sector has attracted the attention of the entire globe. The future drivers of any economy will no longer be capital, land or equipment; but the people and their knowledge....

In terms of the organization, the human capital theory and human resource management raises a number of issues, namely: human capital issues (they relate to attracting, maintaining, developing and rewarding human resources in order to create and maintain a skilled, dedicated and motivated...