IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/v10y2010i1p517-521.html
   My bibliography  Save this article

Intellectual Capital Evaluation Models

Author

Listed:
  • Agoston Simona

    (Academy of Economic Studies, Bucharest)

  • Puia Ramona Stefania

    (Academy of Economic Studies, Bucharest)

  • Orzea Ivona

    (Academy of Economic Studies, Bucharest)

Abstract

The evaluation and measurement of intellectual capital is an issue of increasing importance for companies because of the staleness of the traditional accounting systems which do not provide relevant information regarding the value of a company. Thus, specialists are working to identify a model for assessing intellectual capital that can be easily implemented and used. The large number of proposed models but also the major differences between them emphasizes the fact that the specialists are still far from having reached a consensus. Still, there is no model accepted by most of the companies. The article aims to achieve a brief description of some of the most important models in intellectual capital.

Suggested Citation

  • Agoston Simona & Puia Ramona Stefania & Orzea Ivona, 2010. "Intellectual Capital Evaluation Models," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 517-521, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:517-521
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    intellectual capital; evaluation model; market value; cost;
    All these keywords.

    JEL classification:

    • D29 - Microeconomics - - Production and Organizations - - - Other
    • E16 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - Social Accounting Matrix

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:517-521. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.