INTANGIBLE ASSETS – IMPORTANT RESOURCE FOR ENTERPRISE PERFORMANCE MANAGEMENT
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...
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2011-04-01
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| Series: | Challenges of the Knowledge Society |
| Subjects: | |
| Online Access: | http://cks.univnt.ro/uploads/cks_2011_articles/index.php?dir=02_economy%2F&download=cks_2011_economy_art_060.pdf |
| _version_ | 1819016432813342720 |
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| author | ANDREEA PAULA DUMITRU |
| author_facet | ANDREEA PAULA DUMITRU |
| author_sort | ANDREEA PAULA DUMITRU |
| 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 thoughtprovoking domain of immaterial investments, appreciated as a potential for the company. |
| first_indexed | 2024-12-21T02:47:33Z |
| format | Article |
| id | doaj.art-f602678440fc4b9cb3d70a65002a37be |
| institution | Directory Open Access Journal |
| issn | 2068-7796 |
| language | English |
| last_indexed | 2024-12-21T02:47:33Z |
| publishDate | 2011-04-01 |
| publisher | Nicolae Titulescu University Publishing House |
| record_format | Article |
| series | Challenges of the Knowledge Society |
| spelling | doaj.art-f602678440fc4b9cb3d70a65002a37be2022-12-21T19:18:31ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962011-04-011-13971402INTANGIBLE ASSETS – IMPORTANT RESOURCE FOR ENTERPRISE PERFORMANCE MANAGEMENTANDREEA PAULA DUMITRUAlong 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 thoughtprovoking domain of immaterial investments, appreciated as a potential for the company.http://cks.univnt.ro/uploads/cks_2011_articles/index.php?dir=02_economy%2F&download=cks_2011_economy_art_060.pdfintangible assetsimmaterial investmentscompetencesintelligenceknowledgecompetencespotential. |
| spellingShingle | ANDREEA PAULA DUMITRU INTANGIBLE ASSETS – IMPORTANT RESOURCE FOR ENTERPRISE PERFORMANCE MANAGEMENT Challenges of the Knowledge Society intangible assets immaterial investments competences intelligence knowledge competences potential. |
| title | INTANGIBLE ASSETS – IMPORTANT RESOURCE FOR ENTERPRISE PERFORMANCE MANAGEMENT |
| title_full | INTANGIBLE ASSETS – IMPORTANT RESOURCE FOR ENTERPRISE PERFORMANCE MANAGEMENT |
| title_fullStr | INTANGIBLE ASSETS – IMPORTANT RESOURCE FOR ENTERPRISE PERFORMANCE MANAGEMENT |
| title_full_unstemmed | INTANGIBLE ASSETS – IMPORTANT RESOURCE FOR ENTERPRISE PERFORMANCE MANAGEMENT |
| title_short | INTANGIBLE ASSETS – IMPORTANT RESOURCE FOR ENTERPRISE PERFORMANCE MANAGEMENT |
| title_sort | intangible assets important resource for enterprise performance management |
| topic | intangible assets immaterial investments competences intelligence knowledge competences potential. |
| url | http://cks.univnt.ro/uploads/cks_2011_articles/index.php?dir=02_economy%2F&download=cks_2011_economy_art_060.pdf |
| work_keys_str_mv | AT andreeapauladumitru intangibleassetsimportantresourceforenterpriseperformancemanagement |