Accounting and intellectual capital (A major factor in the company s value creation)

abolghasem masihabadi¹ meysam senobari²

1) Iran university of science Accounting Email:
2) Iran university of science Accounting Email: MeysamSenobari

IOI Code : XYCH-AECGB
Publication : 3rd International conference on Management , Economics and Humanities(icmeh.org)
Abstract :
    One reason for the difference in the book value and market value of an intangible asset that is not included in the balance sheet, this factor is the intellectual capital that is a knowledge-based economy and the underlying competition between companies. Intellectual capital in the empowerment of the organization in carrying out its activities, and a major factor in the company s value creation. Structural and human intellectual capital is divided into three categories: communication. And enhancement of intellectual capital in an organization can create value for the company s competitive strategy and competitive advantage for enterprises and organizations to provide special

Keywords : intellectual capital relational capital structural capital human capital