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A Standarised Accounting Model Of Intellectual Capital To Firms

Author

Listed:
  • Nevado Pena Domingo

    (Department of Accountancy. University of Castilla-La Mancha (Spain))

  • López Ruiz Víctor-Raúl

    (Department of Econometrics. University of Castilla-La Mancha (Spain))

Abstract

We develop a tool used on a sample of firms that makes possible to estimate, forecast and manage Intellectual Capital from an accounting information system. We started with a disaggregated model of intellectual capital and used subjective and objective indicators to measure its components. Then, for valuation purposes, we considered this capital to be obtained from the difference between market and book value. We built a tool with qualitative and quantitative information that provides new indicators and measures of intangible control. The results provided a prototype model that facilitates dynamic strategic analysis, making it possible to perform strategic simulations with little information required..

Suggested Citation

  • Nevado Pena Domingo & López Ruiz Víctor-Raúl, 2014. "A Standarised Accounting Model Of Intellectual Capital To Firms," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 664-668, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:664-668
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    More about this item

    Keywords

    Intangible; intellectual capital report; management; measurement; strategic planning.;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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