المؤلف
الملخص
There is a growing interest in measuring knowledge capital in order to come out of the traditional accounting rules because they take into Account only the physical asset. There is a great difference between the market value and book value due to the existence of knowledge capital and intellectual assets which should be evaluated and measured including an understanding of its place and whereabouts. It can hardly be evaluated and measured because of its intangible nature. So the firm faces great challenges in its management.
The paper, therefore, aims to identify knowledge capital and its many important faces for the firm and management strategies, and the way it can be measured definitely through models and pointers of measurements discussed in literature and its philosophical framing. Nevertheless, there is a need fro more research and field work to do the measuring process which can lead to the formulation of models practical for application in the measurement of this real wealth.
This paper resulted in the following important conclusion: in spite of the considerable recent advances in work frame and measurements methods there are many theoretical problems. The paper recommends that managers supervise the assumptions models are based on in order to choose the suitable model to measure knowledge capital which is computable with their actual assumptions.
الكلمات الرئيسة
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