TITLE

Intellectual Capital: Accounting Debate

AUTHOR(S)
Mahesha, V.
PUB. DATE
January 2013
SOURCE
SCMS Journal of Indian Management;Jan-Mar2013, Vol. 10 Issue 1, p5
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
In industrial economy, production facilities, physical location, and efficient manufacturing processes were the vital resources for a firm. The post-war booms created sellers' market in most of the developed countries. In such a world, traditional cost-focused reporting methods were able to provide an adequate picture of firm performance. However, global trade has gradually changed this towards buyers' markets. Consumers are better informed and more demanding. This leads to increasing innovation speed and decreasing product life cycles. Differentiation and innovation become critical and capabilities and assets such as research and development (R&D), creativity, brand image, patents. This means that traditional cost focused reporting tools cannot provide the adequate information of firm performance.
ACCESSION #
86440408

 

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