Home  Journals  International Accounting  7(139) - 2010 July

Topical problems of accounting and control of intellectual capital in Ukraine

Available online: 16 July 2010

Subject Heading: Foreign experience

JEL Classification: 

Innovation efforts of the sciences from Western countries in the past few centuries have been reoriented from the sphere of searching for the general regularities and creating newest theories to the new areas of activity. Economy based on the expansion of the mass consumption makes special demands to the science, predetermining the predominance of applied researches over the theoretic ones. Scientific research enriches the historical approaches, contributes to the broadening of the methodology of studying the problem under research, taking as a basis the experience of former generations and views on the essence of the researched phenomena. Economic categories are connected with socio and economic conditions, in which the researchers of the mentioned issues live and functions, and become the «victims» of their time. Therefore the study of the categories «intellectual capital» and «human capital» are very topical particularly from the point of view of the accounting system and control.

Keywords: intellectual capital, human capital, client capital, accounting

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ISSN 2311-9381 (Online)
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