@article{popescu2019intellectual,
  title = {"Intellectual Capital": Major Role, Key  Importance and Decisive Influences on  Organizations’ Performance},
  author = {Cristina Raluca GH. POPESCU},
  year = 2019,
  url = {https://ibimapublishing.com/articles/JHRMR/2019/509857/},
  journal = {Journal of Human Resources Management Research},
  volume = 2019,
  pages = 17,
  doi = 10.5171/2019.509857,
  abstract = {The theme chosen for the scientific research “"Intellectual Capital": Major Role, Key Importance and Decisive Influences on Organizations’ Performance” aims to study the definitions, role, importance, valences and components of intellectual capital, as well as intellectual capital’s decisive influence on the level of organizational performance. Moreover, this theme proves to be extremely representative for the accounting field, due to the fact that it emphasizes the fact that differences do exist between accounting-based performance and market-based performance when addressing intellectual capital performance and organizational performance. Furthermore, this scientific research has a decisive role in presenting different approaches related to intellectual capital at the level of organizations. In the same time, this work plays a key part in identifying and analyzing the role and influence of intellectual capital at the level of organizational performance, especially since intellectual capital is regarded as one of the most important sources of organizational performance, as well as organizational competitive advantage, leading to of competitiveness development. In addition, it should be mentioned that measuring intellectual capital in the accounting field is one of the most challenging research subjects these days. Under these circumstances, it should be noted that in recent years it has been concluded that the tangible assets of an organization are only a part of its wealth or, if an extrapolation is desired, tangible assets of organizations are only a part of the wealth of the countries. That is the reason why it is believed today that the accounting value of organizations was mistakenly perceived, therefore, it can be mentioned that the representation of accounting value at the level of organizations needs to be rethought. However, the issues related to organizational intellectual capital should address as well the accounting value of organizations, the economic and financial strength of organizations, the power of organizations in general, in the sense of the future potential of organizations, the organizational production processes, the potential of organizations to adapt to market demand, the new challenges and perspectives brought by the society-based approach on knowledge. In this context, the authors believe that intangible assets play an increasing role at the level of the organizations, and hence, the importance of our intellectual capital is nowadays growing tremendously.   },
  keywords = {Keywords: intellectual capital, tangible assets, intangible assets, accounting value, investments, effectiveness, efficiency, performance, excellence, competitive advantage, competitiveness, new economy, economic and financial decline, organizational production processes, and knowledge-based society.},
  note = Article ID: 509857
}