A Literature Review on Intellectual Capital

• 발행기관: 한국유통과학회
• 저자명: Naima Khatun Md Musfiqur Rahman
• 간행물 정보: 『KODISA ICBE (International Conference on Business and Economics)』2016 International Conference on Business and Economics (ICBE 2016), 453~455쪽, 전체 3쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2016.06.30

영문 초록

Intellectual capital is an emerging issue in academic research nowadays. Intellectual capital reporting is one kind of external reporting to meet the demand of interested users. Interested users keep close eyes on intellectual assets due to its role of wealth creation. This study deals with the theoretical and reporting aspect of the intellectual capital. In theoretical aspect, this study includes definition of intellectual capital, indicators of intellectual capital, intellectual capital statement and its objectives. In the reporting aspect, this study shows how to report intellectual capital in Australian Universities. Moreover, this study also shows the reporting of intellectual capital in financial and non financial firms of Bangladesh. This study finds that intellectual capital should be presented in a fixed format and human, relational and structural capital should be included as intellectual capital. This study also finds that firms have the tendency not to disclose intellectual capital information. This study recommends that mandatory requirement of legislation, effective corporate governance mechanism and stock exchange listing requirement might increase the quality of intellectual reporting.

목차

Abstract

1. Introduction

2. Objective of the Study

3. Research Methodology

4. What is Intellectual Capital

5. How to Measure Firm's Intellectual Capital/ Indicator sof Intellectual Capital

6. Intellectual Capital Statement and its objectives

7. Conclusions

Reference

키워드

Intellectual Capital Human Capital Relational Capital Structural Capital