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portada Intellectual Capital Accounting and Business Performance
Type
Physical Book
Year
2014
Language
English
Pages
232
Format
Paperback
ISBN13
9783659591273

Intellectual Capital Accounting and Business Performance

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

Intellectual Capital Accounting and Business Performance - Mark Ngari James

New Book

£ 45.73

  • Condition: New
Origin: Spain (Import costs included in the price)
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Synopsis "Intellectual Capital Accounting and Business Performance"

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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