Towards Constructing a New Model for Reporting Intellectual Capital. An Applied Study

      Аннотация: Since the available models for intellectual capital are still imperfect and need to be developed, this work was built on the following assumption: There is a possibility to develop a comprehensive model of intellectual capital which is called Social Paradigm – Based Intellectual Capital Model. In order to see the possibility of applying the proposed model, the following main hypothesis was put: There is no significant relation between the availability of intellectual capital components indicators and the possibility of Social Paradigm – Based Intellectual Capital Model application. The main conclusion was the necessity for constructing a Social Paradigm – Based Intellectual Capital Model and its Master Intellectual Capital Report to value organizations, whose assets are largely intangible, and to emphasize the role of intellectual capital in relation to value creation, and communicate how knowledge resources are managed in organizations within a strategic framework.

Ключевые слова: Knowledge Management, Intellectual Capital, Reporting Intellectual Capital, Measuring Intellectual Capital, Model for Intellectual Capital.