Intangible Assets – Important Resources for Performant Enterprise Gestion
Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immate...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2006-10-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: | http://www.ectap.ro/articole/140.pdf |
| _version_ | 1819007619037134848 |
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| author | Corina Grosu Alina Almasan |
| author_facet | Corina Grosu Alina Almasan |
| author_sort | Corina Grosu |
| collection | DOAJ |
| description | Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. But recently, the accounting standards were about to accord negligible attention or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, in a „Taylor” modality, presents an unreal image of the company economic life and particularly of investment activity. In a competitive environment, the reliability of future economic benefits, generated by investments, depends less on their material or immaterial nature and more on the characteristics of the market they operate on. These are just a few reflections which determined us to focus our attention to this thought-provoking domain of immaterial investments, appreciated as a potential for the company. |
| first_indexed | 2024-12-21T00:27:27Z |
| format | Article |
| id | doaj.art-f366006e9f054136979e139e65b954f5 |
| institution | Directory Open Access Journal |
| issn | 1841-8678 |
| language | English |
| last_indexed | 2024-12-21T00:27:27Z |
| publishDate | 2006-10-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-f366006e9f054136979e139e65b954f52022-12-21T19:21:57ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86782006-10-018(503)8(503)7984Intangible Assets – Important Resources for Performant Enterprise GestionCorina GrosuAlina AlmasanAlong time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. But recently, the accounting standards were about to accord negligible attention or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, in a „Taylor” modality, presents an unreal image of the company economic life and particularly of investment activity. In a competitive environment, the reliability of future economic benefits, generated by investments, depends less on their material or immaterial nature and more on the characteristics of the market they operate on. These are just a few reflections which determined us to focus our attention to this thought-provoking domain of immaterial investments, appreciated as a potential for the company.http://www.ectap.ro/articole/140.pdfintangible assetsimmaterial investmentscompetencesintelligenceknowledgecompetencespotential |
| spellingShingle | Corina Grosu Alina Almasan Intangible Assets – Important Resources for Performant Enterprise Gestion Theoretical and Applied Economics intangible assets immaterial investments competences intelligence knowledge competences potential |
| title | Intangible Assets – Important Resources for Performant Enterprise Gestion |
| title_full | Intangible Assets – Important Resources for Performant Enterprise Gestion |
| title_fullStr | Intangible Assets – Important Resources for Performant Enterprise Gestion |
| title_full_unstemmed | Intangible Assets – Important Resources for Performant Enterprise Gestion |
| title_short | Intangible Assets – Important Resources for Performant Enterprise Gestion |
| title_sort | intangible assets important resources for performant enterprise gestion |
| topic | intangible assets immaterial investments competences intelligence knowledge competences potential |
| url | http://www.ectap.ro/articole/140.pdf |
| work_keys_str_mv | AT corinagrosu intangibleassetsimportantresourcesforperformantenterprisegestion AT alinaalmasan intangibleassetsimportantresourcesforperformantenterprisegestion |