مداخل قياس رأس المال الفكري محاسبيا

الملخص

The recent appearance of the concept of the intellectual capital is regarded
as an important economic development. The intellectual capital is concerned
with the creation of the wealth at a time of increased knowledge care and
technological progress. Also، the intellectual capital has the basic role in
building the strategy of the change because of its knowledge and skills
coped with the new premises. Accordingly, the intellectual capital is
considered as a basic leader for the permanent and comprehensive
development. because of its importance mentioned above، the need for
thinking to measure the capital from the countenance point of view is
necessary for management and investment in an effective and subjective
way that is made to support the competing advantage of the firm through
providing the suitable information which the traditional counting was unable to provide. The absence of the suitable information about the intellectual
capital leads to its neglectfulness for a period of time. This is dangerous and
acute shortage in right decisions making. There for, looking for modern
syllabuses is so important in order to measure the intellectual capital from
the countenance point of view and providing the needed information. As a
result, this paper includes:
1. The concept of the intellectual capital.
2. Subjects of the intellectual capital.
3. The importance of the intellectual capital.
4. Problems of measuring the intellectual capital from the countenance
point of view.
5. Measuring the intellectual capital from the countenance point of view.