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The Intellectual Capital Statement in Knowledge-based Organizations: The practitioners’ and Academics’ Answer for Reporting the IC

Author

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  • Dicu Roxana Manuela

    (“Alexandru Ioan Cuza” University of Iasi)

Abstract

Currently, one cannot dissociate the idea of economic entity of its capital. Whatever form it takes, this constituent element of wealth is seen as the basis of business, whether in the form of financial capital (equity and debt), economic capital (capital employed) or intellectual capital (knowledge, skills, relationships, intellectual property, social attitude). The increasingly ample orientation of the companies towards the intellectual capital is based on the rediscovery of this resource with (almost) unlimited potential, generating economic benefits for a company. Given its importance, the information needs of stakeholders on this line have increased. Thus, in this context, it was put the issue of reporting information related to intellectual capital and the transparency of information published by companies, given that its reporting is not currently regulated

Suggested Citation

  • Dicu Roxana Manuela, 2012. "The Intellectual Capital Statement in Knowledge-based Organizations: The practitioners’ and Academics’ Answer for Reporting the IC," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 690-695, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:690-695
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    More about this item

    Keywords

    intellectual capital; reporting; European Commission.;
    All these keywords.

    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • O30 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - General
    • O39 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Other

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