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Saturday, May 2, 2020 | History

7 edition of Intellectual Capital Accounting found in the catalog.

Intellectual Capital Accounting

Practices in a Developing Country (Routledge Studies in Accounting)

by Indr Abeysekera

  • 150 Want to read
  • 37 Currently reading

Published by Routledge .
Written in English

    Subjects:
  • Finance & Accounting,
  • Business & Economics,
  • Business / Economics / Finance,
  • Business/Economics,
  • Business & Economics / Accounting / General,
  • Accounting - General

  • The Physical Object
    FormatHardcover
    Number of Pages224
    ID Numbers
    Open LibraryOL10206589M
    ISBN 100415437547
    ISBN 109780415437547

    Journal of Intellectual Capital Emerald Article: Human capital convergences in intellectual capital and Hai Ming Chen, Ku Jun Lin, (),"The role of human capital cost in accounting", Journal of Intellectual Capital, Vol. 5 Iss: 1 pp. - discrepancy in price-to-book value observed in recent years, an indication of theFile Size: KB.   Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics.   Despite the importance of intellectual capital (IC), accounting standards are conservative concerning the capitalization of IC as assets. Thus, intangible-intensive firms disclose additional IC information, e.g. in their annual reports. The market-to-book value (MBV) ratio is regarded as an indi¬cator for IC not included in a firm’s balance Author: Robert Rieg, Ute Vanini. environments lie in a firm’s intellectual capital rather than its physical and financial capital. Studies of listed companies consistently find significant gaps between the accounting book value of organisations and their market value (Cuganesan et al., ).


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Intellectual Capital Accounting by Indr Abeysekera Download PDF EPUB FB2

An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital. The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding : Hardcover.

Visionary in scope, Intellectual Capital is the first book that shows how to turn the untapped knowledge of an organization into its greatest competitive weapon. Thomas A. Stewart demonstrates how knowledge--not natural resources, machinery, or financial capital--has become the most important factor in Cited by:   An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital.

The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding by: An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital.

The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings Intellectual Capital Accounting book an engaging discussion, and concluding remarks. Intellectual Capital accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties.

ICA,thus not only involves measurement of all the costs/investments associated with the Pages: Intellectual capital accounting. In Leading with knowledge: The nature of competition in the 21st century (pp.

Thousand Oaks, CA: SAGE Publications, Inc. doi: /n8. One of his published books, Intellectual Capital: Management, Development and Measurement Models, won the Student Book of the Year Award in In recognition of his teaching success, he received the Aston University`s Excellence in Teaching Award.

Intellectual capital is the technical expertise and process knowledge contained within an organization. If intellectual capital gives an organization a significant competitive advantage, it is entirely possible that a large portion of the firm's valuation is derived from this expertise and knowledge.

Intellectual capital has encapsulated an organization's non-monetary sources of wealth creation. Significantly, the word capital indicates that intellectual capital has value, and as such, can be measured and managed.

From the Accounting profession, the term int angible asset s File Size: KB. Intellectual capital is just like this – but instead of money, it’s the total of a company’s knowledge.

If you were to take a big syringe and extract all the knowledge from every employee (and every relationship) you’d end up with a huge vat of intellectual capital (not to mention a few traumatised employees). Purchase Intellectual Capital - 1st Edition. Print Book & E-Book.

ISBNIntellectual capital can be both the end result of a knowledge transformation process or the knowledge that is Intellectual Capital Accounting book into intellectual property. 1 Classifications of intellectual capital.

IC is a broad concept which is often split into different categories – most commonly human, relational and structural Size: KB. In the past, the accountants may have assumed intellectual capital through ignoring it or writing off the intellectual capital assets. In the current environment, however, accounting standards such as International Accounting Standards allows recognition of the intellectual capital assets such as the patents and the development costs based on their future economic by: 1.

Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics.

Intellectual capital Intellectual capital is a label used to identify the intangible assets within an organisation and to break them down into meaningful sections. Exploring this concept enables us to understand how it currently relates to knowledge management and knowledge creation.

Intellectual Capital: Current Issues and Policy Implications. Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance-sheets.

Intellectual capital assets account for a substantial proportion of this discrepancy. Some kinds of intellectual property are considered capital assets and may be recorded on a company's balance sheet as intangible assets. Intellectual property is a fairly broad term and can take many different forms.

Examples of intellectual property include patents, trademarks, copyrights, trade secrets, or unique ideas. Claims the greatest challenge facing the accounting profession is understanding the huge difference between its balance sheet and market valuation.

This gap represents the core value of the company – its intellectual capital represented by brands, products, competitive advantage, patents, trade marks, customer relationships, R&D, human capital by: Intellectual capital accounting: practices in a developing country.

[Indra Abeysekera] -- Using systematic problem identification, rationale & methods of analysis, this book can be used by both academics & practitioners in the fields of accounting & development economics.

An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital. The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding : Taylor And Francis.

Intellectual capital is a critical concept to realize and reflect the real value of organizations. This study took advantage of Market Value (MV) / Book Value (BV) method and Value Added.

Intellectual Capital: Intellectual property is the value of a company or organization's employee knowledge, skills, business training or any proprietary information that. An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital.

The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding : Taylor And Francis. Another way of measurement of intellectual capital belonging to synthetic methods is Knowledge Capital Earnings (KCE).

This is a method prepared by B. Leva (Mintz,p. It is based on the assumption that intellectual capital does not produce any value. Only owing to its implementation, productivity of material and financial resources by: 2.

Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance‐sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on intellectual capital assets, which leaves the traditional accounting system ineffective for Cited by: Intellectual capital is the intangible value of a business, covering its people (human capital), the value relating to its relationships (relational capital), and everything that is left when the employees go home (structural capital), of which intellectual property (IP) is but one component.

The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years.

Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but.

Intellectual capital as a part of market value of organization. Present market economy is orientated mainly to the expressing of direct financial revenues, but there is growing more and more force to the expressing of not tangible capital, since it is also part of the market value of the by: 3.

Accounting for Intellectual Capital by Dr. Bandgar Accounting for Intellectual Capital: A Case Study of Select IT Companies in India by Ashim Paul Accounting for Intellectual Capital by Dr.

Dhanpat Ram Agarwal Intellectual Capital Resources as a tool for Realizing Strategic Competencies by Dr.

Manjunath   Finally, an “intellectual capital index” (ICI) is calculated by dividing the intellectual capital value by the enterprise value.

The index shows how much of the company’s value is in its intellectual capital. McGuire hopes to position the ICI as a tool that companies will actually use.

Patricia Ordóñez de Pablos is a professor in the Department of Business Administration in the Faculty of Economics and Business at the University of Oviedo, Spain.

She is Editor-in-Chief of the International Journal of Learning and Intellectual Capital (IJLIC), International Journal of Asian Business and Information Management (IJABIM) and the book series Routledge Advances in Organizational.

Intellectual Capital Reporting: Can a Strategy Perspective Solve Accounting Problems?: /ch During the last decade, many calls for improving disclosure practices, in relation to intellectual capital and intangibles, have been uttered in the standardCited by: 9.

FiMIAM – Financial Method of Intangible Assets Measurement (Rodov & Leliaert, ) calculates realised intellectual capital and based on top managers’ suggestions divides this value between the most important components of intellectual capital.

A big disadvantage of this relatively simple method is a high degree of by: 6. The purpose of this study is to analyse to which extent Intellectual Capital(IC) measurements can be considered as reliable and how it is possible to affect it.

In order to achieve this aim a deductive approach will be adopted. The study relies on the idea that reliability is influenced by the characteristics of the item, of the applied method and of the environment.

Buy Intellectual Capital Accounting: Practices in a Developing Country (Routledge Studies in Accounting) 1 by Indra Abeysekera (ISBN: ) from Amazon's Book Store. Everyday low prices and free delivery on eligible orders. Intellectual Capital Accounting by Indra Abeysekera,available at Book Depository with free delivery : Indra Abeysekera.

Very good answer. Thanks. I didn't entirely follow how other members can have income attributed to them if the IP is valued too low. I'm going to maintain separate capital accounts for each member, and with pass-through taxation, each member will pay tax only on allocated income.

Get this from a library. Intellectual capital accounting: practices in a developing country. [Indra Abeysekera] -- This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of.

Chapter 3: Accounting debate on intellectual capital. 14 Chapter 4: Measurement, recognition and disclosure of intellectual Reporting on intellectual capital closes the gap between the book. 37 and market values. About this Item: LAP Lambert Academic Publishing OktTaschenbuch. Condition: Neu.

Neuware - It is contended among the accounting researchers that information asymmetry could be reduced through disclosure of accounting information pertaining to quality of earnings and recognition of intellectual capital.

In the end the report concludes by suggesting that the under the supervision of the International Accounting Standard researchers, consultants, scholars and the accountants have to find a common way such that the value relevance of the Intellectual Capital and the principles of accounting.

Our first blog in this series introduced why talent development leaders should be interested in learning more about intellectual capital. Now, let’s examine what intellectual capital (IC) is, as well as how it relates to intellectual property (IP).

This isn’t simply a matter of semantics. The easiest way to explain it is that all IP is IC, but not all IC is IP.Methods for assessing intellectual capital can be comprehensive, including accounting, finance, valuation, etc.

each method has its advantages and disadvantages. Thus, the methods of accounting for seldom applicable adequate evaluation of intellectual capital.