BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

SITE SECTIONS

Disclosing the Intellectual Capital Information in the Company’s Reporting
Burlan S. A., Katkova N. V.

Burlan, Svitlana A., and Katkova, Natalia V. (2019) “Disclosing the Intellectual Capital Information in the Company’s Reporting.” Business Inform 2:354–361.
https://doi.org/10.32983/2222-4459-2019-2-354-361

Section: Management and Marketing

Article is written in Ukrainian
Downloads/views: 2

Download article (pdf) -

UDC 658:005.33

Abstract:
The article is aimed at researching approaches to the formation and disclosure of intellectual capital information in the reporting of enterprises. The essence of intellectual capital is researched, its basic characteristics are provided. The approaches to structuring intellectual capital are analyzed and its structure, consisting of the elements of human, structural and socio-reputation capital, is proposed for application in the accounting and reporting systems. The basic elements of the intellectual capital components are defined for their reflection in reporting by means of the system of corresponding indicators. The approaches to formation and disclosure of information on intellectual capital in the reporting of enterprises are researched and generalized. Given the impossibility of obtaining full information on the components of intellectual capital in the traditional accounting systems, it is recommended that other management concepts and models be used for its formation and disclosure in the reporting in particular BSC, ARC, Skandia navigator, Іntangle Assets Monitor, Ramboll’s holistic company model, IC dval, Wissensbilanz, Intellectual Capital Rating, MERITUM, DATI. It is determined that provision of information about intellectual capital to users is possible through different ways, which differ in their direction and efficiency.

Keywords: intellectual capital, human capital, structural capital, socio-reputation capital, structure, information disclosure, reporting.

Fig.: 3. Tabl.: 3. Bibl.: 22.

Burlan Svitlana A. – Candidate of Sciences (Economics), Associate Professor, Professor, Department of Accounting and Auditing, Black Sea National University named after P. Mohyla (10 68 Desantnykіv Str., Mykolaiv, 54003, Ukraine)
Email: [email protected]
Katkova Natalia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Economic Analysis, Admiral Makarov National University of Shipbuilding (9 Heroiv Ukrainy Ave., Mykolaiv, 54025, Ukraine)
Email: [email protected]

List of references in article

Butnik-Siverskyi, O. B. “Intelektualnyi kapital (teoretychnyi aspekt)“ [Intellectual capital (theoretical aspect)]. Intelektualnyi kapital, no. 1 (2002): 16-27.
Filippova, S. V., and Kovtunenko, K. V. “Intelektualnyi potentsial yak holovnyi chynnyk formuvannia intelektualnoho kapitalu“ [Intellectual potential as the main factor in the formation of intellectual capital]. Visnyk Natsionalnoho universytetu «Lvivska politekhnika», no. 776 (2013): 81-86.
Lehenchuk, S. F. “Bukhhalterske vidobrazhennia intelektualnoho kapitalu“ [Accounting reflection of intellectual capital]: avtoref. dys. ... kand. ekon. nauk : 08.06.04, 2006.
Martyniv, I. K. “Oblik i analiz komertsializatsii obiektiv intelektualnoi vlasnosti“ [Accounting and analysis of commercialization of intellectual property objects]: avtoref. dys. ... kand. ekon. nauk : 08.00.09, 2018.
Poplavskyi, M. V. “Mekhanizm upravlinnia intelektualnym kapitalom kompanii“ [The mechanism of intellectual capital management of companies]. Zbirnyk naukovykh prats Kharkivskoho natsionalnoho pedahohichnoho universytetu im. H. S. Skovorody. Seriia «Ekonomika», no. 14 (2014): 160-170.
Umantsiv, H. V., and Martyniv, I. K. “Oblik obiektiv prava intelektualnoi vlasnosti“ [Accounting for objects of intellectual property rights]. Visnyk Kyivskoho natsionalnoho torhovelno-ekonomichnoho universytetu, no. 4 (2017): 139-157.
Prokopenko, I. V. “Orhanizatsiinyi kapital mashynobudivnykh pidpryiemstv: sutnisni oznaky i struktura“ [Organizational capital of machine-building enterprises: essential features and structure]. Ukrainskyi zhurnal prykladnoi ekonomiky, vol. 1, no. 4 (2016): 89-100.
Chupryna, O. O. “Metodolohichni pidkhody do otsiniuvannia intelektualnoho kapitalu“ [Methodological approaches to the evaluation of intellectual capital]. Visnyk Natsionalnoho universytetu «Yurydychna akademiia Ukrainy imeni Yaroslava Mudroho». Seriia «Ekonomichna teoriia ta pravo», no. 3 (2013): 22-34.
Kolesnyk, T. “Osoblyvosti upravlinnia intelektualnym kapitalom orhanizatsii ta metody yoho otsiniuvannia“ [Features of intellectual capital management organization and methods of its evaluation]. Zbirnyk naukovykh prats Cherkaskoho derzhavnoho tekhnolohichnoho universytetu. Seriia «Ekonomichni nauky», no. 43 (2) (2016): 128-136.
Poluiatkova, O. V. “Intelektualnyi kapital v ekonomitsi Ukrainy“ [Intellectual capital in the economy of Ukraine]: avtoref. dys. ... kand. ekon. nauk : 08.00.01, 2008.
Torba, O. V. “Intelektualnyi kapital yak obiekt bukhhalterskoho obliku: vyznachennia ta metodyka otsinky“ [Intellectual capital as an object of accounting: definition and evaluation methodology]. Mizhnarodnyi naukovyi zhurnal «Internauka». Seriia «Ekonomichni nauky», no. 2 (2) (2017): 62-67.
Bruking, E. Intellektualnyy kapital [Intellectual capital]. St. Petersburg: Piter, 2001.
Edvinsson, L., and Malone, M. Intellectual Capital: realizing your company's true value by finding it's hidden brainpower. New York: Harper Business, 1997, 217 p.
Sveiby, K.-E. “Methods for Measuring Intangible Assets“. https://www.sveiby.com/files/pdf/intangiblemethods.pdf
Ticha, I. “Intellectual capital reporting“. Agricultural Economics (AGRICECON). 2008. https://www.agriculturejournals.cz/publicFiles/00831.pdf
Holmen, J. “Intellectual Capital Reporting“. Management Accounting Quarterly. 2005. https://search.proquest.com/openview/b91ac00da0b691ef07d3bdd3db4b1b6f/1?pq-origsite=gscholar&cbl=42470
Yu, A., Garcia-Lorenzo, L., and Kourti, I. “The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective“. Critical Perspectives on Accounting. 2017. https://www.sciencedirect.com/science/article/pii/S1045235417300096
Striukova, L., Unerman, J., and Guthrie, J. “Corporate reporting of intellectual capital: Evidence from UK companies“. The British Accounting Review. 2008. https://www.sciencedirect.com/science/article/abs/pii/S0890838908000498
Beattie, V., and Thomson, S. J. “Intellectual Capital Reporting: Academic Utopia or Corporate Reality in a Brave New World?“ The Institute of Chartered Accountants of Scotland. Edinburgh. 2010. https://www.icas.com/__data/assets/pdf_file/0012/10551/12-Intellectual-Capital-Reporting-Academic-Utopia-or-Corporate-Reality-in-a-Brave-New-World-ICAS.pdf
Oliveira, L., Rodrigues, L. L., and Craig, R. “Intellectual capital reporting in sustainability reports“. Journal of Intellectual Capital. 2010. https://www.emeraldinsight.com/doi/abs/10.1108/14691931011085696?fullSc=1&journalCode=jic
Blaug, R., and Lekhi, R. “Accounting for intangibles: Financial reporting and value creation in the knowledge economy“. https://www.researchgate.net/publication/314265556_Accounting_for_Intangibles_Financial_reporting_and_value_creation_in_the_knowledge_economy
The International Integrated Reporting Framework. http://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster