Kapitał intelektualny jako specyficzny zasób współczesnych organizacji
Intellectual Capital as a Specific Resource of Modern Organizations

Summary/Abstract: Characteristic of modern times, known as a knowledge-based economy, is to recognize the importance of intellectual capital, which is increasingly playing a leading role in the creation of enterprise value. This fact, however, is not reflected in traditional reporting, which limits its usefulness to assess the financial situation of enterprises. The first part of this paper contains a discussion on intellectual capital as a specific resource company with its placement in the company's balance sheet. The second part presents the results of measuring the level of that capital for companies listed on the Warsaw Stock Exchange.

• Details
• Contents