Open AccessModel Pencatatan Intellectual Capital dalam Menghadapi Perubahan Paradigma Akuntansi Baru
Author(s) -
Henny Hendarti
Publication year - 2007
Publication title -
journal the winners
Language(s) - English
Resource type - Journals
eISSN - 2541-2388
pISSN - 1412-1212
DOI - 10.21512/tw.v8i1.747
Subject(s) - intellectual capital , business , competitive advantage , industrial organization , human capital , individual capital , competence (human resources) , financial capital , physical capital , competition (biology) , marketing , economics , finance , management , market economy , ecology , biology
The more competitive of competition in business world has made the company having competitive advantage continuously through the management of human resource. Competitive advantage can be created with intellectual capital, by human capital, structural capital, customer capital, commitment, and competence. The article discuss intellectual capital record model in facing the changes of new accounting paradigm.