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  • Is the intellectual capital accounting just a management fashion?
    Milost, Franko
    Intellectual capital (IC) can be defined as intangible assets which allow a company to survive among its competitors. However, some questions still remain open. Thus we should define the elements of ... IC, establish how to determine the value of individual elements and their relations, and determine how the value of IC affects a companys book value. Since there are no appropriate answers to these questions, two further steps are suggested. The first one is to replace the term IC with the term employees and the second one is to evaluate employees in financial terms. Namely, not only human capital but also relational capital and structural capital are the results of the employees work. Therefore, an employees departure from a company also reduces the value of the other elements of IC.
    Source: International journal of business management and economic research [Elektronski vir]. - ISSN 2229-6247 (Vol. 4, no. 4, 2013, str. 759-765)
    Type of material - e-article
    Publish date - 2013
    Language - english
    COBISS.SI-ID - 1536061124

    Link(s):

    http://www.ijbmer.com/vol4issue4.php

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