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Fatemeh Babai, Rogieh Niazy, Maryam Talebi & Jamal Mohamade

Intellectual Capital Measuring and Reporting

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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

Om dit artikel te citeren:

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:443/0037-9565/index.php?id=5859.

Over : Fatemeh Babai

Accounting faculty member of Payame Noor University Zanjan, Fatemeh_babaei62@yahoo.com

Over : Rogieh Niazy

Master of governmental management, Supreme Audit Court of Iran, Zanjan Iran, rogiehniazy@yahoo.com

Over : Maryam Talebi

Accounting lecturer at the University, maryam.talebi.2007@gmail.com

Over : Jamal Mohamade

Accounting lecturer at the University, Supreme Audit Court of Iran, Mashhad, Iran, mohamady_jamal@yahoo.com