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A contabilização do capital intelectual em debate

 

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Author: Marcos, Anabela Maria Bello da Silveira Baptista de Figueiredo
Coordinator/Director: Díez de Castro, Enrique Carlos
Brândao, Elísio
Date: 2005
Published in: Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (2005), p 13-27
ISBN/ISSN: 84-96378-10-1
Document type: Presentation
Abstract: Na sociedade do conhecimento, o capital intelectual é considerado um impulso determinante do valor de uma empresa. Está ainda associado à existência de vantagens competitivas. A incapacidade do modelo contabilístico vigente em contemplar a maior p...
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In the knowledge economy, intellectual capital is considered to have a determining impulse on the value of a company. This is still associated to the existence of competitive advantage. The incapacity of the present accounting model taking into consideration a large part of intangibles provokes the incapacity of accounting to reflect the true and fair view of the company’s financial position. Despite still being regarded as reliable, the traditional financial statements (historic cost) have incurred a significant loss in relevance, there exists a growing gap between the book value and the market value of a company. The supply of information about intangibles imposes the development of a theoretical base in order to establish criterions of measure and recognition. In this manner, the traditional accounting model, which is not accompanying the verified rapid changes in the business world, needs to be modified, or at least, enlarged, in order to reflect the intangible assets.
Cite: Marcos, A.M.B.d.S.B.d.F. (2005). A contabilização do capital intelectual em debate. En Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (13-27), Sevilla: Universidad de Sevilla.
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URI: https://hdl.handle.net/11441/79950

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