PODSTAWY TEORETYCZNE RACHUNKOWOŚCI KAPITAŁU INTELEKTUALNEGO DLA BANKÓW
THEORETICAL FOUNDATIONS OF INTELLECTUAL CAPITAL ACCOUNTING FOR BANKS

Author(s): Lesław Niemczyk
Subject(s): Economy, Micro-Economics, Accounting - Business Administration, Human Resources in Economy
Published by: Polskie Towarzystwo Profesjologiczne
Keywords: accounting; financial statements; intellectual capital; banks
Summary/Abstract: The article presents an attempt to apply the principles of intellectual capital accounting to the bank accounting. In the knowledge based economy the banks can be seen as an enterprises based on capital and knowledge. Traditional accounting accurately records flows of financial capital in the bank. Flows of intellectual capital have not yet subjected to compulsory registration, which is a graceful field of conceptual research. The carrier of knowledge necessary to conduct banking activities are bank employees. Therefore, the registration of the bank intellectual capital should start from an objective valuation of the competence portfolio of each individual employee of the bank. In the article was formulated a proposal of new type of financial statements: the knowledge-based balance sheets and the full balance sheets of banks. The essence of these reporting devices is the disclosure not only financial capital but also intellectual capital and relational capital. In addition, an attempt was made placement of new accounts in a chart of accounts of the bank. The article concludes with a brief example to illustrate the main principles of intellectual capital accounting of banks.

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