Kapitał intelektualny – wybrane zagadnienia rachunkowości w Erze Wiedzy
Intellectual capital – selected accounting issues in the Knowledge Era

Summary/Abstract: It is widely accepted that organizations have entered a new era called Knowledge Era and that they are facing a new phase in economic development. It is characterized by prevalence of innovation, especially in high technology, in spread of communication, in new organizational forms and intangible factors creating added value for companies. Knowledge is now the primary corporate resource and intangibles are now the most important source of competitive advantage for corporations [Andriessen, 2004]. Organizations operate within so called New or Intangible Economy. The main factor that boosts their market value is Intellectual Capital, the new wealth of organizations or the innovative notion of companies’ wealth. This article presents specifics and characteristics of the Intangible Era relevant for the development of the companies, the concept of Intellectual Capital and the models and methods of Intellectual Capital reporting.

• Details
• Contents