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Establishing a system for intellectual capital measuring and reporting

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Title:Establishing a system for intellectual capital measuring and reporting
Authors:Dmitrović, Veljko
Simeunović, Barbara
Knežević, Snežana
Keywords:Intellectual capital
system approach
performance mesuring
IAS 38
Date Issued:01 Sep 2017
Abstract:The strategy of modern companies is shifting from the competitive positioning of the industrial structure to the business processes and internal factors that are specific to the company itself, such as different training and knowledge of employees, business culture, know-how, innovation learning skills, organizational climate, administrative skills, reputation. Unlike the previous period, in which the creation of values was directly dependent on the financial and available quantity of physical assets, while now in the era of knowledge, the emphasis is on the quality of knowledge and skills that will be incorporated into the final effects. This paper highlights the importance of intellectual capital for the company in contemporary conditions, its structure, its measurement. The focus is on processes and a model is shown -indicating the steps to be taken during the measurement of intellectual capital. A model of reporting on intellectual capital was also proposed.
Appears in Collections: 03 Accounting Theory and Accounting History (ATAH)

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