An overview of the theoretical foundations of intellectual capital

Publish Year: 1393
نوع سند: مقاله کنفرانسی
زبان: English
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EAMS01_421

تاریخ نمایه سازی: 19 تیر 1394

Abstract:

The term Intellectual Capital collectively refers to all resources that determine the value of an organization, and the competitiveness of an enterprise. Understandably, the term intellectual capital from a human resources perspective is not easily translatable into financial terms. The purpose of this study is to review the issues of intellectual capital. Therefore, in this paper we review the theoretical and intellectual capital theory.

Authors

Farzad Nemati

M.A student accounting,Islamic Azad University,Science and Research Branch,Ardabil,Iran

Payman Iman zade

Department of Accounting, Talesh Branch, Islamic Azad University, Talesh, Iran

Akbar Niktabe

M.A student accounting,Islamic Azad University,Science and Research Branch,Ardabil,Iran

Reza Ataei zadeh

Young Researchers and Elite club, Ardabil Branch, Islamic Azad University, Ardabil, Iran

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