In recent years, knowledge has been the core of cross-sectional studies: the aim of this book is to provide a conceptual framework for understanding and explaining its role within the current socio-economic framework. In this direction, the first chapter analyzes the ways and the theories to explain the importance of knowledge in economic field. The second chapter starts from the conviction that knowledge is necessary to govern and control companies. For example, it has noted that the products offered by companies are enhanced by the knowledge. In knowldege economy, every company is focuses on activities that create knowledge in the fields of basic research, applied research. In management terms the role played by cognitive resources, in the creation of value, highlights the fact that the traditional definition of business needs to be completed, giving adequate importance to the concept of enterprise as a system of knowledge. This book has received the classification proposed by Stewart: knowledge or intangible assets can be summarized in the concept of intellectual capital composed of human capital, relational capital and capital structural. Once clarified the idea that the process of value creation must necessarily pass through a more appropriate management of intangible resources, it is necessary to control the intellectual capital by measuring its variation in the time. So, the third chapter analyses both the evaluation perspective and accounting perspective to measure intellectual capital.
Conoscenza ed Economia Aziendale. Elementi di teoria
TREQUATTRINI, Raffaele
2008-01-01
Abstract
In recent years, knowledge has been the core of cross-sectional studies: the aim of this book is to provide a conceptual framework for understanding and explaining its role within the current socio-economic framework. In this direction, the first chapter analyzes the ways and the theories to explain the importance of knowledge in economic field. The second chapter starts from the conviction that knowledge is necessary to govern and control companies. For example, it has noted that the products offered by companies are enhanced by the knowledge. In knowldege economy, every company is focuses on activities that create knowledge in the fields of basic research, applied research. In management terms the role played by cognitive resources, in the creation of value, highlights the fact that the traditional definition of business needs to be completed, giving adequate importance to the concept of enterprise as a system of knowledge. This book has received the classification proposed by Stewart: knowledge or intangible assets can be summarized in the concept of intellectual capital composed of human capital, relational capital and capital structural. Once clarified the idea that the process of value creation must necessarily pass through a more appropriate management of intangible resources, it is necessary to control the intellectual capital by measuring its variation in the time. So, the third chapter analyses both the evaluation perspective and accounting perspective to measure intellectual capital.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
