المحاسبة عن رأس المال الفكري في ظل اقتصاد المعرفة

المصدر:	المجلة المصرية للتنمية والتخطيط
الناشر:	معهد التخطيط القومي
المؤلف الرئيسي:	زهران، علاء الدين محمود (مؤلف)
المجلد/العدد:	مج 14, ع 1
محكمة:	نعم
الدولة:	مصر
التاريخ الميلادي:	2006
الشهر:	يونيو
الصفحات:	75 - 132
ISSN:	1110-984X
رقم MD:	81221
نوع المحتوى:	بحوث ومقالات
قواعد المعلومات:	EcoLink
مواضيع:	شبكات المعلومات \| الاستثمار \| الموارد البشرية \| البحث العلمي \| براءات الاختراع \| الملكية الفكرية \| تكنولوجيا المعلومات \| الإبداع \| الابتكار \| البرمجيات \| الاقتصاد المعرفي \| تقييم الأداء \| النظم المحاسبية \| القوى العاملة
رابط المحتوى:	PDF (صورة)

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المستخلص:	The present financial accounting framework is criticized as inadequate and failing to communicate the most important intangible assets and resources or intellectual capital of today’s business. As a result there is a huge value gap between a firm value as reported in the financial statements with the value put by investors on the stock market. This situation creates challenges encountered by accounting specially in the new knowledge economy enviroment, where knowledge or intellectual capital as an economy wealth production factor takes precedence compared to physical assets. This study aims to evaluate the traditional financial accounting framework to emerge the most important challenges encountered by accounting profession. Also this study evaluates models and trends of measuring and reporting of intellectual capital. The study recognized that the intellectual capital of a firm plays a significant role in creating competitive advantage in the knowledge economy environment, and thus management and other stakehloders in organizations are asking that its value be measured and reported for different purposes. The study concluded that developing intellectual capital measures and reporting practices that are comparable between firms remains one of the key challenges for the accounting profession and researchers, so more researches are needed in this new area
ISSN:	1110-984X
البحث عن مساعدة:	713115 753586