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  • argentina
  • chile
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  • internacional
portada Intellectual Capital Accounting and Business Performance (in English)
Type
Physical Book
Publisher
Author
Year
2014
Language
English
Pages
232
Format
Paperback
ISBN13
9783659591273
Categories

Intellectual Capital Accounting and Business Performance (in English)

Mark Ngari James (Author) · Lap Lambert Academic Publishing · Paperback

Intellectual Capital Accounting and Business Performance (in English) - Mark Ngari James

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Synopsis "Intellectual Capital Accounting and Business Performance (in English)"

From Human Resource Point of view, Intellectual Capital is an Investment in the organization and it is perceived to be strategic resource and a source of competitive advantage and therefore not indicated on the statement of the financial position of the firm. Intellectual Capital in conventional accounting is indicated as a cost rather than an investment. The purpose of this book is to show the relationship between Intellectual Capital Accounting and Business Performance of Pharmaceutical Firms in Kenya and why these firms do not account for human resources as competitive and strategic assets which offer firms a competitive advantage.

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