THE INTELLECTUAL CAPITAL STATEMENT AND THE BALANCED SCORECARD AS COMPLEMENTARY MODELS IN MEASURING FIRM INTANGIBLES
The purpose of this paper is to examine the role of two different new management tool, the Balanced Scorecard (BSC) and the Intellectual Capital Report (ICR) in managing and reporting intangibles. Unlike the majority of IC scholars the author, and consistently with Bukh et al. (2005), the author sta...
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| Format: | Article |
| Language: | deu |
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University of Oradea
2011-12-01
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| Series: | Annals of the University of Oradea: Economic Science |
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| Online Access: | http://anale.steconomiceuoradea.ro/volume/2011/n2/090.pdf |