Intellectual Capital Measuring and Reporting
Fatemeh Babai,
Accounting faculty member of Payame Noor University Zanjan, Fatemeh_babaei62@yahoo.com
Rogieh Niazy,
Master of governmental management, Supreme Audit Court of Iran, Zanjan Iran, rogiehniazy@yahoo.com
Maryam Talebi,
Accounting lecturer at the University, maryam.talebi.2007@gmail.com
Jamal Mohamade,
Accounting lecturer at the University, Supreme Audit Court of Iran, Mashhad, Iran, mohamady_jamal@yahoo.com
Abstract
Intellectual capital (IC) is increasingly recognized as an important strategic asset for sustainable corporate competitive advantages. Intellectual capital is one of the most important intangible assets in the firms. Intellectual capital evaluation seems to be one of the most important topics in accounting and management. The new strategic management Theoretical literature and empirical evidences suggest that Intellectual capital has direct effect in the firm's value and performance. The aim of this research is to review literature of intellectual capital and importance of intellectual capital reporting in terms of our current economic business environment.
Keywords : financial reporting, human capital, intellectual capital, relational capital, structural capital
Pour citer cet article
Fatemeh Babai, Rogieh Niazy, Maryam Talebi & Jamal Mohamade, «Intellectual Capital Measuring and Reporting», Bulletin de la Société Royale des Sciences de Liège [En ligne], Volume 85 - Année 2016, Actes de colloques, Special edition, 1063 - 1069 URL : https://popups.uliege.be/0037-9565/index.php?id=5859.