Published : 2015-12-30

Intellectual Capital Accounting

Wojciech Kącki



Abstract

The subject of this study is to investigate the possibility of recognition of intellectual capital in financial reports. This concept is an attempt to classify and measure the intangible assets which value, according to researchers, is the difference between the book value and the market value of the company. The purpose of this work is to define the source of its value. The study contains a description of intellectual capital, its components, and selected intangible assets valuation methods based on literature. A conceptual outline of further research development based on the model proposed in the book of Leif Edvinnsona and Michael S. Malone, as well as, the proposals to implement it on the basis of modern accounting, and the importance of intellectual capital in the modern economy were also presented. (original abstract)

Keywords:

Intellectual capital, Accounting, Human Resources Accounting (HRA), Valuation of intangible assets, Value of intangible resources



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Kącki, W. (2015). Intellectual Capital Accounting. The WSB University in Poznan Graduate Research Journal, 15(15), 89–110. Retrieved from https://journals.wsb.poznan.pl/index.php/dnswsb/article/view/446

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Publisher
Uniwersytet WSB Merito w Poznaniu
ul. Powstańców Wielkopolskich 5
61-895 Poznań
e-mail: journals@poznan.merito.pl
University
Uniwersytet WSB Merito w Poznaniu / WSB Merito University
ul. Powstańców Wielkopolskich 5
61-895 Poznań

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