The Importance of Intellectual Capital and its Accounting
Salvador Cumaio, Euclides Matimele
The Importance of Intellectual Capital and its Accounting
Salvador Cumaio, Euclides Matimele
The transition from the industrial society to the so-called knowledge society has brought about a series of transformations in the way entities operate and they are now prioritizing knowledge as an indispensable resource and a differentiator in generating results. It is important to note the degree of knowledge and importance attributed to this resource by stakeholders, which in this study was assessed by managers and accountants and found to be low. Furthermore, it is important to emphasize that the application of the models available for its accounting can lead, and in this study it was effectively demonstrated that it does lead, to the discovery of hidden intellectual capital in the accounts of entities and, more importantly, that the proposed accounting model can be used as a valid model for accounting for intellectual capital, showing an increase in the accounting value in relation to the increase in the value of its assets, and thus bringing the accounting value of entities closer to their real value.
This item is not currently in-stock. It can be ordered online and is expected to ship in approx 2 weeks
Our stock data is updated periodically, and availability may change throughout the day for in-demand items. Please call the relevant shop for the most current stock information. Prices are subject to change without notice.
Sign in or become a Readings Member to add this title to a wishlist.