main objective is to examine the need for modifying the accounting theory to provide a standardized and comparable approach … when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial …

accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …