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Accounting and statistics for intellectual capital is increasingly widely in contemporary era and of course is considered to be one of the most enthralling and potentially acceptable. Accountancy and statistical profession is rather facing challenges when talking of intellectual capital as it assist in attaining economic development and upholds Nations core competency. Till date, many of the most instructive advances have emanated from Skandia, the principal progenitor of intellectual capital accounting and statistics. Reports from a number of countries have added to the momentum of the intellectual capital accounting project, statistical evidences, intangibles, knowledge management and business reporting. This paper reports and discusses the conceptual analysis of intellectual capital, elements of intellectual capital and various models of intellectual capital. Intellectual capital is widely been recognised as a vital asset of business concerns in the modern era.
Keywords:
Intellectual Capital, Accounting, Statistics.
Cite Article:
"Accounting and Statistical Approach of Intellectual Capital in Contemporary Era", International Journal of Science & Engineering Development Research (www.ijrti.org), ISSN:2455-2631, Vol.8, Issue 7, page no.856 - 860, July-2023, Available :http://www.ijrti.org/papers/IJRTI2307120.pdf
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000205261
ISSN:
2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator