In the context of the new reality and trends of XXIst century, most of the countries are committed, with different intensity and results, to promoting a development process based on knowledge; in the most advanced countries, the knowledge-based society is already a present fact. It is to be...

The paper presents the conclusions of a comparative study conducted using two samples of companies listed on the Bucharest Stock Exchange – organizations considered “knowledge-based” and companies from Top 100 of issuer after capitalization regarding the importance of some quantifiable and...

The emergence of knowledge-based companies increased the importance of intangible assets, assets that were considered the most competitive advantages of companies. So, in this paper I tried to answer the following question: Which is the Romanian accounting reality about the intangible assets...

In an era where almost business are based of service, internet and information technology the intangible assets gain more and more importance because they are drivers of growth, innovation and profitability both for knowledge based organization and for the other organizations. This paper...

In the elaboration of this paper we started from the idea of growing the importance of a new type of organization – the knowledge organization. In this context we try to identify what change determines these organizations in accounting. Can we determine any new type of added value generating...