Assessment and Recognition of Intellectual Capital - Concrete Implications of the Accounting in the Management of Sustainable Development
Journal Title: Revista Romana de Statistica - Year 2012, Vol 60, Issue 2
Abstract
Intangible assets are the most important sources of competitive advantage. According to the new perspective supported by endogenous growth theory, the traditional factors of production have diminished the importance. Simultaneously, increased the importance of intangible assets, which is an important factor of competitiveness and convergence. In the intangible assets, intellectual capital is paramount. Intangible economy is a challenge at the beginning of the millennium and can be addressed in terms of demand, supply and economic system. Assessment and recognition of intellectual capital is a topical issue and is the result of research studies that have come over recent years.
Authors and Affiliations
Gheorghe LEPADATU, Marius MICULESCU
Keywords
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