European Journal of Accounting, Auditing and Finance Research (EJAAFR)

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Intellectual Capital as an essential component of the managing Human Resource Accounting: An Argumentative Review

Abstract

Intellectual Capital (IC) and Human Resource Accounting (HRA), recognized as intangible assets, have gained prominence due to a multitude of factors such as globalization, sustainability initiatives, significant technological progress associated with the advent of novel information technologies, the consolidation of a unified global marketplace, and the rise of innovation and competition among emerging economies. Through a comprehensive argumentative literature review, this article aims to highlight the importance attributed to intellectual capital within the contemporary economic context of Albania. Qualitative findings suggest that, as a nation in the process of economic emergence, Albania endeavors to uphold competitive standards, notwithstanding the absence of a direct assessment of its human and intellectual capital within its organizational structures and economic policies. In conclusion, it is advisable to draft policy frameworks that promote knowledge-based investments and enhance the development of intellectual capitals within Albanian institutions.

Keywords: Human Resource Accounting, Intangible Assets, Intellectual Capital, Knowledge, know-how building

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This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License

 

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Email ID: editor.ejaafr@ea-journals.org
Impact Factor: 7.77
Print ISSN: 2053-4086
Online ISSN: 2053-4094
DOI: https://doi.org/10.37745/ejaafr.2013

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