Kapitał intelektualny - wybrane zagadnienia rachunkowości w Erze Wiedzy

• Autorzy: Justyna Fijałkowska

Warianty tytułu

Intellectual capital - selected accounting issues in the Knowledge Era

• Języki publikacji: PL

Abstrakty

Wraz z wejściem przedsiębiorstw w nową erę, zwaną Erą Wiedzy, stanęły one w obliczu nowej fazy w ich rozwoju ekonomicznym. Charakteryzuje się ona przewagą innowacji, szybką komunikacją, nowymi formami organizacyjnymi oraz ogromnym udziałem czynników niematerialnych w kreowaniu wartości dodanej przedsiębiorstw. Szeroko rozumiana wiedza stała się podstawowym zasobem organizacji, a zasoby nie- materialne - głównym źródłem przewagi konkurencyjnej [Andriessen, 2004], w wielu przypadkach czynnikiem warunkującym rozwój i przetrwanie organizacji. Przedsiębiorstwa funkcjonują w warunkach Nowej Ekonomii, zwanej też Ekonomią Niematerialną. Czynnikiem, który głównie przyczynia się do zwiększania ich wartości rynkowej, jest kapitał intelektualny. Jest on nazywany bogactwem, czy też skarbem organizacji i jest już powszechnie postrzegany jako czynnik napędzający globalną go- spodarkę przyszłości, a jednocześnie jako klucz do sukcesu w XXI wieku. W artykule przedstawiam specyfikę i charakterystykę kapitału intelektualnego oraz modele i metody jego sprawozdawczości. (abstrakt oryginalny)

EN

It is widely accepted that organizations have entered a new era called Knowledge Era and that they are facing a new phase in economic development. It is characterized by prevalence of innovation, especially in high technology, in spread of communication, in new Organizational forms and intangible factors creating added value for companies. Knowledge is now the primary corporate resource and intangibles are now the most important source of competitive advantage for corporations [Andriessen, 2004]. Organizations operate within so called New or Intangible Economy. The main factor that boosts their market value is Intellectual Capital, the new wealth of organizations or the innovative notion of companies' wealth. This article presents specifics and characteristics of the Intangible Era relevant for the development of the companies, the concept of Intellectual Capital and the models and methods of Intellectual Capital reporting. (original abstract)

Słowa kluczowe

PL

Rachunkowość; Kapitał intelektualny; Wiedza

EN

Accounting; Intellectual capital; Knowledge

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2005
• Tom: 29
• Numer: nr 85
• Strony: 5--33

Twórcy

autor

Justyna Fijałkowska

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