1.

Record Nr.

UNINA9910765772103321

Autore

Giuliani Marco

Titolo

La valutazione del capitale intellettuale / / Marco Giuliani

Pubbl/distr/stampa

Milano, Italy : , : FrancoAngeli, , [2017]

©2016

ISBN

9788891749031

8891749036

Descrizione fisica

1 online resource (143 pages) : PDF, digital file(s)

Collana

Sistemi informativi, management e controllo ; ; 1

Soggetti

Economics - Intellectual capital

Economics

Lingua di pubblicazione

Italiano

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references.

Sommario/riassunto

Intellectual capital is gaining in importance over the years, evolving from a "needed to win" resource, necessary to control the market, into a "needed to play" resource, namely an essential element for the survival of the firm. This evolution has led to innovations in accounting concepts, methods and tools. This work offers a critical analysis of the main methods and tools for the evaluation of the intellectual capital, of the potentials and limits of the various evaluation models proposed by the doctrine and the practice. A business case study completes the book.