Title Įmonės intelektinio kapitalo ataskaitos formavimas /
Translation of Title Creation of company’s intellectual capital report.
Authors Ličkienė, Dovilė ; Ramanauskaitė, Agnė
DOI 10.15544/ssaf.2016.11
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Is Part of Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos = Science and studies of accounting and finances: problems and perspectives.. Kaunas : Aleksandro Stulginskio universitetas. 2016, Vol. 10, No. 1, p. 109-121.. ISSN 2351-5597. eISSN 2351-5597
Keywords [eng] intellectual capital ; assessment ; disclosing ; indicators ; report
Abstract [eng] Research on the topic of intellectual capital broadens the conception of the topic and its evaluation, however, there is a problem - the main intellectual capital factors are not considered to be a part of the common and detailed intellectual capital assessment system. Furthermore, there is a lack of comprehensive and thorough comparative analysis of the intellectual capital, and no common measurement method as well as common factors exist. Due to these reasons, the evaluation and measurement of the intellectual capital is very subjective task in practice. As a result, a more exhaustive assessment and measurement of the intellectual capital is needed. That is why the purpose of this paper is to analyse a concept of intellectual capital and to create a template of report on the company’s intellectual capital and related guidelines. The paper contains an analysis of the intellectual capital concept interpretations which allowed characteristics of intellectual capital to be categorized as well as present a broader its definition. In addition, structure of intellectual capital has been determined to consist of three equally important components and their interactions. Furthermore, the preferable method of intellectual capital measurement has been determined – report creation. Using past experience of latter task by companies that operate in foreign countries, the principle steps in order to create a report on intellectual capital has been determined. Based upon this and theoretical analysis, two-part report on a company’s intellectual capital has been produced and the whole process has been documented and included, too.
Published Kaunas : Aleksandro Stulginskio universitetas
Type Journal article
Language Lithuanian
Publication date 2016