Intellectual Capital and its Role in Assessing the Sustainability of an Economic Entity

Учёт. Анализ. Аудит

M. V. Melnik¹  V. G. Kogdenko² 

[1] Financial University;National Research Nuclear University MEPhI (Moscow Engineering Physics Institute);

关键词: интеллектуальный капитал;    структура интеллектуального капитала;    влияние интеллектуального капитала на эффективность деятельности экономических субъектов;    сущность отдельных элементов интеллектуального капитала и их оценка;    отражение в отчетности тенденций развития интеллектуального капитала;    intellectual capital;    intellectual capital structure;    the impact of intellectual capital on economic entities performance;    essence of intellectual property components and their assessment;    reporting the trends in intellectual property development;   

DOI  :  10.26794/2408-9303-2016--6-28-37

来源: DOAJ

【 摘 要 】

The article considers the issues of structuring, accounting, analysing and monitoring the changes in intellectual capital (IC). The purpose of the research is to make the assessment of IC more objective and to determine its impact on economic entities performance. The paper is based on major theories of economic growth, modern trends of improving institutional infrastructure and corporate management, methodology of accounting, business analysis and audit. The authors provide a detailed analysis and rationale of IC definitions, offer some ways of IC classification and prove its importance for the objective assessment of company’s assets as well as for accounting, analysis and monitoring the basic IC components. They single out the most important trends in the developments of some IC components and demonstrate the peculiarities of their dynamics in different branches of economy. The article concentrates on controversial issues concerning the IC structure where definite recommendations are impossible. Instead the authors would recommend a contingency approach taking into accounts the special features of an enterprise’s activity, stages of a business cycle and the strategy chosen, i.e. the notion of IC should be differentiated in accordance with classification of economic entities into particular groups. The article specifically focuses on estimating the impact of some IC components on the performance (financial results) of a company. The article may be useful to academics and post graduate students in their choice of scientific research directions in the IC sphere and to practitioners to justify the ways of improving IC accounting, analysis and monitoring.

【 授权许可】

Unknown