Nasze serwisy używają informacji zapisanych w plikach cookies. Korzystając z serwisu wyrażasz zgodę na używanie plików cookies zgodnie z aktualnymi ustawieniami przeglądarki, które możesz zmienić w dowolnej chwili. Więcej informacji odnośnie plików cookies.

Obowiązek informacyjny wynikający z Ustawy z dnia 16 listopada 2012 r. o zmianie ustawy – Prawo telekomunikacyjne oraz niektórych innych ustaw.

Wyłącz komunikat

 
 

Logowanie

Logowanie za pomocą Centralnej Usługi Uwierzytelniania PRz. Po zakończeniu pracy nie zapomnij zamknąć przeglądarki.

Humanities and Social Sciences (dawna nazwa: Ekonomia i Nauki Humanistyczne)

Humanities and Social Sciences
(dawna nazwa: Ekonomia i Nauki Humanistyczne)
25 (4/2018), DOI: 10.7862/rz.2018.hss.79

CHALLENGES OF SOCIAL ACCOUNTING IN THE SPHERE OF THE MEASUREMENT OF NATIONAL INTELLECTUAL CAPITAL (NIC)

Grażyna MICHALCZUK, Julita FIEDORCZUK
Submitted by: Paweł Perz

DOI: 10.7862/rz.2018.hss.79

Abstract

The aim of the paper is to present the problem of measuring intellectual capital in the perspective of social accounting that is used for recognizing economic processes in the macroeconomic scale. The realization of the purpose took place on the basis of the analysis of literature and documents published by international organizations. The conducted research enabled formulation of the assumption that the measurement of intellectual capital is a difficult task and is related to the complex character of this category. So far noone has formed such definition of national intellectual capital that would be universally accepted and would clearly specify its scope. Additionally, there is no agreement as regards the taxonomy of NIC, owing to which the components of intellectual capital specified by particular authors are varied. Despite the indicated difficulties the techniques of social accounting and their applications must be constantly developed so that they enabled the measurement of NIC. Therefore, there are undertaken  initiatives that aim at elaborating both methods and techniques that will enable the measurement of NIC. From the perspective of social accounting particular importance is attached to those initiatives that are undertaken by international institutions.  

Full text (pdf)

References

  1. Addriessen D., Stam C., Intellectual capital of the European Union 2008: measuring the Lisbon Strategy for growth and jobs, “Journal of Knowledge Management” 2008, Vol. 7 (4).
  2. Bombiak E., Diagnoza kapitału intelektualnego w ujęciu makroekonomicznym – przegląd koncepcji teoretycznych i podejść badawczych, „Marketing i Rynek” 2015, No. 10, 2015.
  3. Bontis, N., National intellectual capital index: a United Nations initiative for the Arab region, “Journal of Intellectual Capital” 2004, Vol. 5 (1).
  4. Deegan C., Unerman J., Financial Accounting Theory, The McGraw-Hill Companies, London 2006.
  5. Edvinsson L., Lin C., National Intellectual Capital: A Comparison of the Nordic Countries, “Journal of Intellectual Capital”, 2008, Vol. 9 (4).
  6. Edvinsson L., Lin C., National Intellectual Capital: A Comparison of 40 Countries, Springer Science+BusinessMedia, 2011.
  7. Edvinsson L., Malone M.S., Kapitał intelektualny, PWN, Warszawa 2001.
  8. Edvinsson L., Stenfelt C., Intellectual Capital of Nations – for Future Wealth Creation, “Journal of Human Resource Costing & Accounting” 1999, Vol. 4 (1).
  9. Herciu M., Ogrean C., Wealth, Competitiveness, and Intellectual Capital – Sources for economic Development, “Procedia Economics and Finance” 2015, Vol. 27.
  10. Januskaite V., Užiene L., Intellectual Capital Measurements and National Strategy Development: Explaining the Gap, “Procedia Social and Behavioral Sciences” 2015, No. 213.
  11. Käpyla J., Kujansivu P., Lönnqvist A., National intellectual capital performance: a strategic approach, “Journal of Intellectual Capital” 2012, Vol. 13 (3).
  12. Kowalczyk Z., Rachunkowość społeczna a polityka ekonomiczna państwa kapitalistycznego, Wydawnictwo Uczelniane Wyższej Szkoły Ekonomicznej, Warszawa 1967.
  13. Labra R., Sánchez M.P., National intellectual capital assessment models a literature review, “Journal of Intellectual Capital” 2013, Vol. 14 (4).
  14. Malhotra Y., Knowledge assets in the global economy: assessment of national intellectual capital, “Journal of Global Information Management” 2000, Vol. 8 (3).
  15. ichalczuk G., Zasoby niematerialne jako czynnik wartości przedsiębiorstwa. Luka informacyjna sprawozdawczości finansowej, Wyd. Uniwersytetu w Białymstoku, Białystok 2013.
  16. Michalczuk G., Fiedorczuk J., Analysis of conceptualization and taxonomy of division of national intellectual capital (NIC), “Entrepreneurship and Management” 2017, No. XVIII (1).
  17. Navarro J.L.A., Ruiz V.R.L., Peña D.N., An alternative to measure national intellectual capital adapted from business level, “Arfican Journal of Business Management” 2011, Vol.  5 (15).
  18. Navarro J.L.A., Ruiz V.R.L., Peña D.N., Badea L., Grigorescu A., Voinea L., Measurement of national non-visible wealth through intellectual capital, “Romanian Journal of Economic Forecasting” 2011, Vol. 14 (3).
  19. Plicha M., Rachunki narodowe. Wybrane problemy i przykłady zastosowań, Uniwersytet Łódzki, GUS 2007.
  20. Phusavat K., Comepa N., Sitko-Lutek A., Ooi K-B., Intellectual Capital: Implementation for Industrial Competitiveness, “Industrial Management &Data Systems” 2012, Vol. 112 (6).
  21. Radjenovic T., Krstic B., Measuring Intellectual capital of national economies, “ЕКОНОМИКА” 2017, Vol. 63 (2).
  22. Rusu-Tanasă M., Intellectual capital a strategic factor of socio-economic development of regions and countries, “Procedia Economics and Finance” 2015, No. 27.
  23. Salonius H., Lonnqvist A., Exploring the policy relevance of national intellectual capital information, “Journal of Intellectual Capital” 2012, Vol. 13 (3).
  24. Seleim A., Bontis N., National intellectual capital and economic performance: Empirical evidence from developing countries, “Knowledge and Process Management” 2013, Vol. 20 (3).
  25. Ståhle P., Bounfour A., Understanding dynamics of intellectual capital of nations, “Journal of Intellectual Capital” 2008, Vol. 9 (2).
  26. Węziak D., Measurement of national intellectual capital: application to EU countries, IRISS Working Paper 2007-13, CEPS/INSTEAD, Differdange, Luxembourg 2007.
  27. Węziak-Białowolska D., Model kapitału intelektualnego regionu, Koncepcja pomiaru i jej zastosowanie, Wyd. SGH, Warszawa 2010.
  28. Wosiek M., Kapitał intelektualny w rozwoju regionów Polski Wschodniej, Wyd. Uniwersytetu Rzeszowskiego, Rzeszów 2012.

 

 

INTERNET SOURCES

  1. IMD World Competitiveness Center, Methodology And Principles Of Analysis, file:///C:/Users/User/Downloads/methodology-and-principles-wcc-2017.pdf.
  2. INSEAD, The Global Innovation Index 2017, Innovation Feeding the World, file:///C:/Users/User/Downloads/gii-full-report-2017.pdf.
  3. OEDC: OECD Science, Technology and Industry Scoreboard 2017, http://www.oecd-ilibrary.org/docserver/download/9217081e.pdf?expires=1519720153&id=id&accname=guest&checksum=D5B07B7C1F6EA8D57C78D67132E1E887.
  4. Pasher E., Shachar S., The intellectual capital of the state of Israel, Our Competitive Advantage – The Hidden Values of the Desert, file:///C:/Users/User/Downloads/TheIntellectualCapital114.pdf.
  5. Social Accounting of National Income (With Diagram), http://www.economicsdiscussion.net/national-income/social-accounting/social-accounting-of-national-income-with-diagram/7637.
  6. UNDP, http://hdr.undp.org/en/content/human-development-index-hdi.
  7. WEF, Methodology and Computation of the Global Competitiveness Index 2017–2018, http://www3.weforum.org/docs/GCR2017-2018/04Backmatter/TheGlobalCompetitivenessReport2017–2018AppendixA.pdf.

About this Article

TITLE:
CHALLENGES OF SOCIAL ACCOUNTING IN THE SPHERE OF THE MEASUREMENT OF NATIONAL INTELLECTUAL CAPITAL (NIC)

AUTHORS:
Grażyna MICHALCZUK (1)
Julita FIEDORCZUK (2)

AUTHORS AFFILIATIONS:
(1) The Faculty of Economics and Management, The University of Białystok, Białystok.
(2) The Faculty of Economics and Management, The University of Białystok, Białystok.

SUBMITTED BY:
Paweł Perz

JOURNAL:
Humanities and Social Sciences
25 (4/2018)

KEY WORDS AND PHRASES:
social accounting, national intellectual capital (NIC), the measurement of NIC.

FULL TEXT:
http://doi.prz.edu.pl/pl/pdf/einh/446

DOI:
10.7862/rz.2018.hss.79

URL:
http://dx.doi.org/10.7862/rz.2018.hss.79

COPYRIGHT:
Oficyna Wydawnicza Politechniki Rzeszowskiej, al. Powstańców Warszawy 12, 35-959 Rzeszów

POLITECHNIKA RZESZOWSKA im. Ignacego Łukasiewicza; al. Powstańców Warszawy 12, 35-959 Rzeszów
tel.: +48 17 865 11 00, fax.: +48 17 854 12 60
Administrator serwisu: