Accounting and Auditing Studies

Accounting and Auditing Studies

Intellectual capital literature review

Document Type : Original Article

Authors
10.22034/iaas.2014.103571
Abstract
The increasing importance of intellectual capital (IC)can identify from extensive use of words such as intellectual property, scientific capitals, research and educational organizations, the information age, intellectual property management and information assets. These parameters indicate a paradigm that suggests also in organizations earnings and returns affiliated to the knowledge of staffs. In this paper, we first introduce IC then explain IC importance and measurements’ models.
Keywords