The purpose of this study is to analyse to which extent Intellectual Capital(IC) measurements can be considered as reliable and how it is possible to affect it. In order to achieve this aim a deductive approach will be adopted. The study relies on the idea that reliability is influenced by the characteristics of the item, of the applied method and of the environment. The paper shows that IC measurements present a physiological limited reliability, due to their specific characteristics, and proposes some suggestions useful to improve it.
Accounting for Intellectual Capital: Investigating Reliability / Giuliani, Marco. - In: INTERNATIONAL JOURNAL OF FINANCE AND ACCOUNTING. - ISSN 2168-4820. - ELETTRONICO. - 3:6(2014), pp. 341-348. [10.5923/j.ijfa.20140306.02]
Accounting for Intellectual Capital: Investigating Reliability
GIULIANI, MARCO
2014-01-01
Abstract
The purpose of this study is to analyse to which extent Intellectual Capital(IC) measurements can be considered as reliable and how it is possible to affect it. In order to achieve this aim a deductive approach will be adopted. The study relies on the idea that reliability is influenced by the characteristics of the item, of the applied method and of the environment. The paper shows that IC measurements present a physiological limited reliability, due to their specific characteristics, and proposes some suggestions useful to improve it.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
