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National Interests: Priorities and Security
 

Accounting concepts and management of intellectual resources

Vol. 7, Iss. 12, MARCH 2011

Available online: 22 March 2011

Subject Heading: ECONOMY DEVELOPMENT STRATEGY

JEL Classification: 

Grafova Т.О. associate professor of chair «Accounting and Auditing», Rostov state building university
rubika@rambler.ru

This article attempts to develop the concept of accounting and management of intellectual resources, reviewed principles of financial, transactional accounting for intellectual capital accounting, change management, enterprise backup system, intellectual capital, risk, business conditions and changes.

Keywords: intellectual capital, financial accounting, structured chart of accounts, transactional records, reserve system, accounting changes, control system

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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