Contributions to the measurement and management of intellectual capital: an accounting perspective

Pires, Rui A.R.; Alves, Maria C.G.

http://hdl.handle.net/10198/10018

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Authors

Pires, Rui A.R.

Alves, Maria C.G.

Abstract(s)

Intellectual capital (IC) represents a set of strategic assets, with an intangible nature, which contributes to the creation of competitive advantages and sustainable value, therefore should be identified, measure managed and published by organizations.

Keywords

Intellectual capital Human capital Structural capital Relational capital Management control and accounting Strategic management accounting practices

URI

http://hdl.handle.net/10198/10018

Citation

Pires, Rui A.R.; Alves, Maria C.G. (2011). Contributions to the measurement and management of intellectual capital: An accounting perspective. In E. Ferrari (Ed.), Proceedings of the 5th European Conference on Information Management and Evaluation. Como, Italy. p. 37-38. ISBN 978-1-908272-13-3