Intellectual capital reporting
The changing context within which businesses today compete requires deployment of intangible assets in order to achieve competitive position on the market. The growing importance of intellectual capital has been challenging the traditional financial reporting system, which is not capable to meet the...
| Published in: | Agricultural Economics (AGRICECON) |
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| Main Author: | |
| Format: | Article |
| Language: | English |
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Czech Academy of Agricultural Sciences
2008-02-01
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| Subjects: | |
| Online Access: | https://agricecon.agriculturejournals.cz/artkey/age-200802-0002_intellectual-capital-reporting.php |
| Summary: | The changing context within which businesses today compete requires deployment of intangible assets in order to achieve competitive position on the market. The growing importance of intellectual capital has been challenging the traditional financial reporting system, which is not capable to meet the information needs any more. The article provides an overview of various intellectual capital reporting systems and highlights their key concerns. The selected list of intellectual capital reporting practices serves as an information basis for business leaders to raise the awareness, to consider pros and cons of intellectual capital reporting and to facilitate a broader acceptance of a new reporting practice. |
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| ISSN: | 0139-570X 1805-9295 |