Research on Intellectual Capital Accounting

Author: Tan Jinsong
Publisher:
Publish Date: 2001-12-01
Features: This book embodies two distinctive features: On the one hand, it integrates our research into the mainstream of modern accounting and the development of accounting theory; on the other hand, it fully reflects the humanistic spirit and campus culture of Sun Yat-sen University in our academic exploration. The book discusses accounting standards, accounting policy choice, information disclosure, and the certified public accountant system, as well as conducts specialized research on uncertainty accounting, accounting culture, and intellectual capital accounting. The book is divided into four chapters:
Chapter 1 – The Theoretical Foundation of Intellectual Capital Accounting: Wealth and Intelligence Collaboration. This chapter primarily utilizes the theory of the firm to discuss the relationship between capital and labor in a special contract between human capital and non-human capital within the enterprise. The conclusion is that wealth and intelligence collaboration is an important feature of modern enterprises, which serves as the theoretical foundation for intellectual capital accounting.
Chapter 2 – Intellectual Capital Accounting and Human Resource Accounting: Thousand Flowers and Development. This chapter mainly introduces the main contents of traditional human resource accounting, analyzes its defects, and then explores the improvements of intellectual capital accounting over traditional human resource accounting and the relationship between the two. The conclusion is that intellectual capital accounting is a natural advancement of human resource accounting.
Chapter 3 – Measurement of Intellectual Capital: Assessment + Bargaining.
Chapter 4 – Accounting and Reporting of Intellectual Capital: Relatively Independent but Integrated as a Whole.