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Autores
Orientador(es)
Resumo(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.
Descrição
Palavras-chave
Intellectual capital Human capital Structural capital Relational capital Management control and accounting Strategic management accounting practices
Contexto Educativo
Citação
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
Editora
Academic Publishing Limited