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Business: Theory and Practice
Article . 2015 . Peer-reviewed
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Business: Theory and Practice
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Assessment of Intellectual Capital in Joint-Stock Companies

Intelektinio kapitalo įvertinimas akcinėse bendrovėse
Authors: Tamosiuniene, Rima; Survilaitė, Simona;

Assessment of Intellectual Capital in Joint-Stock Companies

Abstract

The evaluation of intellectual capital factors is an essential part for the management of joint-stock companies. Many authors indicate that successful intellectual capital management increases value added in joint-stock companies. Nevertheless, intellectual capital is a complex and challenging concept as there is still no clear guidance, what the intellectual capital features and its structural parts are. Theoretical research revealed that scientists accentuate various intellectual capital parts depending basically on the type of their research, on the level of the research (micro, mezzo, macro), variables they selected to investigate and similar. This research paper gives an insight what drivers can be increasing value added in joint-stock companies.

Keywords

Finansai. Kapitalas / Finance. Capital, HF5001-6182, structural capital, Articles, intellectual capital, Įmonės. Bendrovės / Companies. Enterprises, Lietuva (Lithuania), joint-stock companies, value added., relational capital, human capital, Business, value added

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selected citations
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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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