Accounting measurement of intangible assets implementing VAIC tm model
Facilitated and stimulated transfer of knowledge, primarily due to digital technology and globalization, enabled subjects in the economy to actively use it in order to achieve success in business. The company's portfolio becomes enriched with resources or assets whose main substantial element i...
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| Format: | Article |
| Language: | English |
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Visoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, Kruševac
2022-01-01
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| Series: | Trendovi u Poslovanju |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2022/2334-816X2202065R.pdf |
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| author | Rastić Amer Stevanović Tatjana Staletović Maja |
| author_facet | Rastić Amer Stevanović Tatjana Staletović Maja |
| author_sort | Rastić Amer |
| collection | DOAJ |
| description | Facilitated and stimulated transfer of knowledge, primarily due to digital technology and globalization, enabled subjects in the economy to actively use it in order to achieve success in business. The company's portfolio becomes enriched with resources or assets whose main substantial element is knowledge. However, knowledge is not easy to track and include in business books. Due to the fact that it cannot be seen or touched, additional efforts have been made by researchers to develop a quality accounting methodology. In addition to the fact that in the context of accounting, knowledge is qualified as an intangible asset, the methodology of financial accounting has been improved, and various models of its measurement have been offered in the literature. In particular, the VAIC model for measuring the efficiency of using intangible assets stands out in the literature. |
| format | Article |
| id | doaj-art-8b69f1fabde4425dab44c3489ff0b440 |
| institution | Kabale University |
| issn | 2334-816X 2334-8356 |
| language | English |
| publishDate | 2022-01-01 |
| publisher | Visoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, Kruševac |
| record_format | Article |
| series | Trendovi u Poslovanju |
| spelling | doaj-art-8b69f1fabde4425dab44c3489ff0b4402025-02-10T19:38:26ZengVisoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, KruševacTrendovi u Poslovanju2334-816X2334-83562022-01-01102657310.5937/trendpos2202065R2334-816X2202065RAccounting measurement of intangible assets implementing VAIC tm modelRastić Amer0Stevanović Tatjana1Staletović Maja2Državni univerzitet u Novom Pazaru, Novi Pazar, SerbiaUniverzitet u Nišu, Ekonomski fakultet, Niš, SerbiaVisoka poslovna škola strukovnih studija ''Prof.dr Radomir Bojković'', Kruševac, SerbiaFacilitated and stimulated transfer of knowledge, primarily due to digital technology and globalization, enabled subjects in the economy to actively use it in order to achieve success in business. The company's portfolio becomes enriched with resources or assets whose main substantial element is knowledge. However, knowledge is not easy to track and include in business books. Due to the fact that it cannot be seen or touched, additional efforts have been made by researchers to develop a quality accounting methodology. In addition to the fact that in the context of accounting, knowledge is qualified as an intangible asset, the methodology of financial accounting has been improved, and various models of its measurement have been offered in the literature. In particular, the VAIC model for measuring the efficiency of using intangible assets stands out in the literature.https://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2022/2334-816X2202065R.pdfintangible assetsvaicintellectual capitalaccountingmodels |
| spellingShingle | Rastić Amer Stevanović Tatjana Staletović Maja Accounting measurement of intangible assets implementing VAIC tm model Trendovi u Poslovanju intangible assets vaic intellectual capital accounting models |
| title | Accounting measurement of intangible assets implementing VAIC tm model |
| title_full | Accounting measurement of intangible assets implementing VAIC tm model |
| title_fullStr | Accounting measurement of intangible assets implementing VAIC tm model |
| title_full_unstemmed | Accounting measurement of intangible assets implementing VAIC tm model |
| title_short | Accounting measurement of intangible assets implementing VAIC tm model |
| title_sort | accounting measurement of intangible assets implementing vaic tm model |
| topic | intangible assets vaic intellectual capital accounting models |
| url | https://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2022/2334-816X2202065R.pdf |
| work_keys_str_mv | AT rasticamer accountingmeasurementofintangibleassetsimplementingvaictmmodel AT stevanovictatjana accountingmeasurementofintangibleassetsimplementingvaictmmodel AT staletovicmaja accountingmeasurementofintangibleassetsimplementingvaictmmodel |