The Strategic Perspective of Intellectual Capital Accounting and Increased Market Value to Business Organizations in the Knowledge Society

Abstract

The importance of this study status enjoyed by the accountant in creating additional positive flows directly, and indirect contribution in rising in the capital markets through the creation of an enabling environment capable of overcoming the problems facing professional activities and services for accountants and insurance company and shareholder requirements efficiently and effectively. This development led to a change in the Outlook for accounting work which was considered a service center because it was limited to logging operations and Fund, and with modern developments have changed the perception of the accounting strategy as a profit center and Given to the accountant of suggestions for alternatives to investment and finance operations and undermine the risk gap as a missed in negotiating with all parties, such as optimization of the advertising side of accounting resulting creation flows additional profit and effective contribution in shaping strategic plans which reflect positively on the market capitalization of the business. The main results of the researcher are: The changing perception of intellectual capital accounting strategic axis produce about profits and flows and actual additions contribute to increasing the market value of the business, and this changed perception of accounting service center to profit center. Successful organizations are able to address the gaps and shortcomings in the efficiency of the accounting staff and see how willing those cadres to deal with sophisticated technologies.

Keywords: Business Organizations, Information Technology, Intellectual Capital, Market Value

Article Review Status: Published

Pages: 1-19 (Download PDF)

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