【24h】

Intellectual capital: origin and evolution

机译:智力资本:起源与演变

获取原文
获取原文并翻译 | 示例
           

摘要

This paper presents a history of the development of intellectual capital. The paper traces the origins of intellectual capital to the economists of the 1930s and shows how the concept of resources as the critical element in companies developed. The paper charts the development of resource-based accounting in the two key periods of the 1950s and 1980-1990s. In parallel it shows how intellectual capital as a practically oriented concept grew in two areas in the late 1980s into a perspective on management that dominated within a span of ten years. Finally, the paper assesses the current positions and highlights issues which need to be addressed to maintain the momentum.
机译:本文介绍了智力资本发展的历史。该论文追溯了1930年代经济学家的智力资本的起源,并说明了资源概念是公司中至关重要的元素是如何发展的。该白皮书说明了在1950年代和1980-1990年代两个关键时期基于资源的会计的发展。同时,它展示了作为实践导向概念的智力资本在1980年代后期如何在两个领域发展成对管理的看法,该观点在十年间占据主导地位。最后,本文评估了当前的立场并强调了保持势头需要解决的问题。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号