Abstract

TRILLINI, Jorge. Identificación, medición y gestión de los activos intangibles: situación actual y una propuesta de investigación. Escr. Contab. Adm. [online]. 2011, vol.2, n.1, pp. 3-25. ISSN 1853-2055.

The literature suggests that financial reporting should be complemented with a new information concept: Intellectual Capital Report (ICR). We discuss that its effectiveness depends on the information obtained through the Balanced Scorecard, which traduces the objective and strategy of the business unit into tangible indicators. Financial reports emphasize a short-term view, while the survival of the firm in the long run is based in determining which intangible assets will create value for future growth.

Keywords : Intellectual Capital; Knowlegde-Based Economy; Resource- Based View; Intellectual Capital Report; The Balanced Scorecard.