Investment in capital is important for economic growth. But capital is not just physical assets; firms also invest in 'soft' capital such as knowledge, firm-specific skills, and better ways of doing business. This investment results in accumulation of 'intangible assets'. Intangible assets have...

HR configurations facilitate flow of knowledge, which leads to sustainable competitive advantage. HR practices have a central importance in knowledge intensive industries because they have immediate effect on the organisation's key resources. HR practices are especially important in attracting,...

Іn the article urgency of study of the human capital is justified.. Despite the availability of a sufficient number of models and methods ofevaluating the effectiveness of investment in human capital, according to heads of departments of managing workforce of Ukrainian enterprises, today there...

Assessing the performance of business organisations has been a priority for all stakeholders, and this is the reason accounting has continuously evolved to better assist investors in their decision-making process. However, given the increasing importance of the service industry, the focus in...

The increasingly ample orientation of the companies towards the intellectual capital is based on the rediscovery of this resource with (almost) unlimited potential, generating economic benefits for a company. Given its importance, the information needs of stakeholders on this line have...

While newer and smaller firms, compared to older ones, are seen as unable to acquire enough of the critical resources needed to survive, this research suggests that differential resource accumulation can predict survival or failure after environmental jolts. This research examines the survival...

Different resources are necessary in the new, product-oriented agricultural environment. This article explores the question of what information is best suited for strategic analysis and strategy formulation for firms involved in product-oriented agriculture. This article will draw upon...

The profound structural changes occurred in the global economy and also in the national one – globalization, dematerialization, crisis, etc. – impel us to watch critically not only the managerial practices on different levels of economic organization, but also the theoretical scaffold that...

We attempt to replicate for the UK the Corrado, Hulten and Sichel (2005, 2006) work on spending on intangible assets in the US. Their work suggests private sector expenditure (investment) on intangibles is about 13% (11%) of US GDP 1998-2000, with intangible investment about equal to tangible...