文章基本信息

标题：Theoretical and Methodological Approaches on the Intellectual Capital
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作者：Alexandra Ioana Daniela Rus ; Monica Violeta Achim ; Sorin Nicolae Borlea 等
期刊名称：Studia Universitatis „Vasile Goldis” Arad – Economics Series
电子版ISSN：1584-2339
出版年度：2019
卷号：29
期号：2
页码：1-16
DOI：10.2478/sues-2019-0005
出版社：Walter de Gruyter GmbH
摘要：The aim of this paper consists in providing a general overview of the notion of intellectual capital as a key to maximizing the corporate performance. Following the researches carried out, we present the delimitations of the intellectual capital in relation with human capital, relational capital and structural capital. In terms of its measurement, we focus on a question which could be a solid base for the next studies: “Can intellectual capital be evaluated?” In this regard, a number of methods (direct and methods based on assets returns), generic model and individual company models were presented, concluding in this way with a hierarchy in terms of utility and their importance.
关键词：intellectual capital ; performance ; company’s performance ; O34