منابع مشابه
Reflections and projections: A decade of Intellectual Capital Accounting Research
The purpose of this paper is to review and critique the field of Intellectual Capital Accounting Research (ICAR). The literature indicates that an organisational and business revolution is in progress concerning the need to understand the value of knowledge resources and how to manage them. The paper explores the field of ICAR by examining a decade of published research since Petty and Guthrie’...
متن کاملRecognition and Measurement of Intellectual Resources: The Accounting-Relating Challenges of Intellectual Capital
The key to competitive success is likely to be the ability to create, leverage, and develop specialised knowledge and intellectual resources. This new reality presents both challenges and opportunities for accounting, a discipline which has traditionally found it difficult to deal with the recognition and measurement issues surrounding intangible assets. This paper makes two contributions to th...
متن کاملAccounting for Capital Stock
When the shares are issued, that can be explained as an issuance of shares at their fair value or a stock split or the combination of both. Stock dividends can be considered as a combination of capitalization of retained earnings and stock split (stock split theory). But, it can also be explained by using fictitious transaction such as payment of cash dividend and subsequent issuance of shares ...
متن کاملIntellectual Capital
Intellectual Capital is the value that an organization has due to the competencies of its workforce and other intangible organizational factors. It can be determined as the difference between the total value of the organization and the value of its tangible assets. In today’s world of cut-throat competition, it has become important for organizations to leverage their use of intellectual assets ...
متن کاملIntellectual Capital
Intellectual Capital is the value that an organization has due to the competencies of its workforce and other intangible organizational factors. It can be determined as the difference between the total value of the organization and the value of its tangible assets. In today’s world of cut-throat competition, it has become important for organizations to leverage their use of intellectual assets ...
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ژورنال
عنوان ژورنال: Journal of Applied Business Research (JABR)
سال: 2011
ISSN: 2157-8834,0892-7626
DOI: 10.19030/jabr.v15i4.5660