THE IMPORTANCE OF INTELLECTUAL CAPITAL IN THE KNOWLEDGE SOCIETY

Abstract

When analyzing the development of the process of economic globalization, there is a clear evidence of a transition to a sustainable knowledge society. Emerges from this process a new management concept, called Intellectual Capital. Acceptance of knowledge as an economic resource that creates a problem is to measure this asset value as human beings and more than that and keep him in the entity that this value will be part of the generation of future benefits, which will change the assets of entities. This article aims to contribute to the disclosure of the definition, nature and measurement of intellectual capital. It was found that the accounting treatment of goodwill remains a significant and controversial subject, so the accounting for intangibles, especially goodwill, will likely be a subject which will grow over the years and requires further research and experimentation with In order to solve the problems and difficulties that are emerging in the light of changing times.