Spaho, Mateo (2024) Intellectual Capital as an essential component of the managing Human Resource Accounting: An Argumentative Review. European Journal of Accounting, Auditing and Finance Research, 12 (9). pp. 53-66. ISSN 2053-4086(Print), 2053-4094(Online)
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Abstract
Intellectual Capital (IC) and Human Resource Accounting (HRA), recognized as intangible assets, have gained prominence due to a multitude of factors such as globalization, sustainability initiatives, significant technological progress associated with the advent of novel information technologies, the consolidation of a unified global marketplace, and the rise of innovation and competition among emerging economies. Through a comprehensive argumentative literature review, this article aims to highlight the importance attributed to intellectual capital within the contemporary economic context of Albania. Qualitative findings suggest that, as a nation in the process of economic emergence, Albania endeavors to uphold competitive standards, notwithstanding the absence of a direct assessment of its human and intellectual capital within its organizational structures and economic policies. In conclusion, it is advisable to draft policy frameworks that promote knowledge-based investments and enhance the development of intellectual capitals within Albanian institutions.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Prof. Sunday Jackson |
| Date Deposited: | 28 Sep 2024 10:32 |
| Last Modified: | 28 Sep 2024 10:32 |
| URI: | https://tudr.org/id/eprint/3432 |
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