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Sandip Kumar Pandit

The emerging concept of knowledge asset is a relatively new notion, among economists and practitioners of management. There is no uniformity with regard to the real meaning and the role of this kind of resource in an organization. It therefore leads to formation of some discrepancies in perception and measurement of its effectiveness. The paper highlighted important issues relating to the development of theoretical framework on accounting for knowledge assets and different aspects of it. Knowledge assets, identified with human capital, human resources, intellectual property, intellectual assets, in the age of knowledge-based economy plays a crucial role almost in every organization. In view of achieving this objective issues like transition from industrial capitalism to a new economy, various concepts in the matter of theoretical approach analysis—recognition of knowledge assets, measurement of knowledge assets including various models, accounting and disclosure of knowledge assets etc. have been covered. Ultimately, a theoretical constructs of analysis of knowledge assets and need for accounting have been focused. However, it should be pointed out that in spite of undertaken attempts, still there is no a comprehensive indicator which would fully reflect the value of the most precious resource of a 21st century organization, which is knowledge asset.

KEY WORDS: Knowledge Assets, Structural Resources, Internally Generated Knowledge Assets, Research & Development Cost, Intangible Assets.

Journal Name :
EPRA International Journal of Economic and Business Review(JEBR)

Published on :

Vol : 5
Issue : 9
Month : September
Year : 2017
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