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Measuring, Assessing And Reporting The Intellectual Capital In A Sme

Author

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  • Anca CRUCERU

    (Romanian – American University)

Abstract

The trends of the XXI-st century (the knowledge based economy, society, organization and management) promote, on a large scale, the capitalization of the intellectual capital. Therefore, the field specialists have tried to define the concept of intellectual capital, to determine its characteristics and also its components. Also, in order for this capitalization to be used in adopting and implementing some management decisions, specialists determined the models for measuring, assessing and reporting the intellectual capital. Consequently, this article presents a few theoretical concepts regarding the intellectual capital, but also a case study regarding the methodology for applying, drawing and using the model of Patricia Pablos within S.C. ”BAF Consultancy” S.R.L.

Suggested Citation

  • Anca CRUCERU, 2014. "Measuring, Assessing And Reporting The Intellectual Capital In A Sme," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 515-526, July.
    • Handle: RePEc:cmj:seapas:y:2014:i:4:p:515-526
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    More about this item

    Keywords

    Intellectual capital; Human capital; Structural capital; Relational capital; Measuring and assessing the intellectual capital; Reporting the intellectual capital;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • Y40 - Miscellaneous Categories - - Dissertations - - - Dissertations

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