Il reporting del capitale intellettuale

In recent years there has been a need to identify new tools, that must be more advanced and that are able to provide certainty, partly because of the evolution of the market, the economic strength and volatility of stock prices that has caused the bursting of the speculative bubble of the New Economy in 2001 and the financial crisis of 2008. This phenomenon, not being concluded, requires new models of representation, evaluation and management, and therefore new educational approaches, at a university level too. In this sense an important role was reserved by the academic world, requested to give more concrete answers on the meaning and significance of Intellectual Capital and in general on the intangible within the factory system. As evidenced by the facts, the financial market punishes the uncertainty and lack of information on resources and critical business processes with effects on the variability of the stock and with a higher cost of capital. This work uses the methodology of the research report on the conceptual analysis of intellectual capital on the basis of European guidelines and the various projects undertaken nationally and internationally. In particular the study seeks to introduce new points of discussion by emphasizing the role played by intangible holdings and to identify indicators that can detect the resources perceived as invisible more than intangible.