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Intellectual Capital Measuring - A Comparative Approach

Author

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  • Assist. Ph.D Student Bocean Claudiu George

    (University of Craiova, Faculty of Economics and Business Administration, Craiova, Romania)

Abstract

Challenges which have to face companies in an economy increasingly changing requires deployment of intangible assets in order to achieve competitive position on the market. The growing importance of intellectual capital has been challenging the traditional financial reporting system, which is not capable to meet the information needs any more. The main aim of the paper is to supply a comparative analysis of used methods in measuring intellectual capital. By reviewing the most effective methods, in a comparative way, I try to provide useful insights and recommendations in order to raise awareness about the benefits of intellectual capital reporting practice.

Suggested Citation

  • Assist. Ph.D Student Bocean Claudiu George, 2010. "Intellectual Capital Measuring - A Comparative Approach," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14S), pages 55-60, April.
    • Handle: RePEc:aio:rteyej:v:1:y:2010:i:14s:p:55-60
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    More about this item

    Keywords

    Intellectual Capital; Intellectual Capital Statement; Knowledge Management; Measurement;
    All these keywords.

    JEL classification:

    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity

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