Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value
In recent decades, the emphasis on the knowledge resources and organizational skills of companies has contributed to the creation of a broad understanding of the strategic role of intangible resources for the success of a company, resources consisting of intangible assets and, in particular, inte...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2022-12-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/6.pdf |
| _version_ | 1797901474271854592 |
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| author | Cati-Loredana Dumitru (Soare) |
| author_facet | Cati-Loredana Dumitru (Soare) |
| author_sort | Cati-Loredana Dumitru (Soare) |
| collection | DOAJ |
| description | In recent decades, the emphasis on the knowledge resources and organizational skills of
companies has contributed to the creation of a broad understanding of the strategic role of intangible
resources for the success of a company, resources consisting of intangible assets and, in particular,
intellectual capital. The purpose of this study is to analyse different definitions of intellectual capital,
in order to identify the defining features of the concept and the different elements and categories that
compose it, as well as to provide an overview of the methods and models that have become the most
used for its identification and measurement. |
| first_indexed | 2024-04-10T09:01:31Z |
| format | Article |
| id | doaj.art-ccf60e597160444b8680796f5cd39f73 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 |
| language | English |
| last_indexed | 2024-04-10T09:01:31Z |
| publishDate | 2022-12-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-ccf60e597160444b8680796f5cd39f732023-02-21T12:46:41ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272022-12-01XXII2852856Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value Cati-Loredana Dumitru (Soare) 0“Valahia” University of Târgoviște, Romania In recent decades, the emphasis on the knowledge resources and organizational skills of companies has contributed to the creation of a broad understanding of the strategic role of intangible resources for the success of a company, resources consisting of intangible assets and, in particular, intellectual capital. The purpose of this study is to analyse different definitions of intellectual capital, in order to identify the defining features of the concept and the different elements and categories that compose it, as well as to provide an overview of the methods and models that have become the most used for its identification and measurement. https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/6.pdfnon-accounting valueintellectual capitaladded economic valueadded market valuetotal intangible value |
| spellingShingle | Cati-Loredana Dumitru (Soare) Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value Ovidius University Annals: Economic Sciences Series non-accounting value intellectual capital added economic value added market value total intangible value |
| title | Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value |
| title_full | Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value |
| title_fullStr | Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value |
| title_full_unstemmed | Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value |
| title_short | Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value |
| title_sort | intellectual capital measurement and evaluation models based on assets return as non accounting value |
| topic | non-accounting value intellectual capital added economic value added market value total intangible value |
| url | https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/6.pdf |
| work_keys_str_mv | AT catiloredanadumitrusoare intellectualcapitalmeasurementandevaluationmodelsbasedonassetsreturnasnonaccountingvalue |