ИНФОРМАЦИОНА РЕЛЕВАНТНОСТ ПОКАЗАТЕЉА ВРИЈЕДНОСТИ ИНТЕЛЕКТУАЛНОГ КАПИТАЛА
INFORMАTIONAL RELEVANCE OF INTELLECTUAL CAPITAL VALUE INDICATORS

Author(s): Predrag Gajić, Milica Marić
Subject(s): Sociology of Culture, Financial Markets, Socio-Economic Research
Published by: Savez računovođa i revizora Republike Srpske
Keywords: intellectual capital; intangible assets; intellectual capital measurement; challenges in intellectual capital measurements,
Summary/Abstract: The importance of the accounting function, with its tasks of recording, measuring, and reporting on the resources used by an enterprise and the effects of such consumption, is continually being reassessed due to changing business conditions and increasing informational demands. In this context, ever since the significance of intellectual capital has been recognized in terms of successful business operations and market positioning, the accounting theory has “responded” by identifying the indicators of the individual components of intellectual capital. This article provides an overview of these indicators, along with their appropriate systematization. On the other hand, despite the numerous proposeд models and approaches, accounting theory has achieved less success in evaluating intellectual capital as a whole. Therefore, in addition to reviewing the proposed variants and their potential applications, the article includes an analysis of the reasons behind the inability to apply a unified methodology for valuation of intellectual capital, as well as a review of the challenges this activity will face in the future.

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