رأس مال معرفي

رأس المال الفكري أو المعرفي ويقصد به المعرفة الجماعية أو الضمنية (مثل الخبرات الشخصية) و التي قد لا تكون موثقة و لكنها مختزنة في عقول الأفراد العاملين في مؤسسة ، منظمة أو المجتمع ، فهو يعبر عن أشياء غير ملموسة بعكس الأصول الثابتة، ويمكن تقسيم رأس المال الفكري إلى رأس المال الهيكلي و رأس المال البشري.[1][2][3]

مقالات ذات صلة

مراجع

  1. ^ Sveiby، Karl Erik (1997). "The Intangible Asset Monitor". Journal of Human Resource Casting and Accounting. ج. 2 ع. 1.
  2. ^ Intellectual Capital: Management, Development and Measurement Models", 3rd edition, Ministry of Science, Research and Technology Press. نسخة محفوظة 04 ديسمبر 2017 على موقع واي باك مشين.
  3. ^ Gianpaolo Iazzolino؛ Domenico Laise (21 أكتوبر 2013). "Value added intellectual coefficient (VAIC): A methodological and critical review". Journal of Intellectual Capital. ج. 14 ع. 4: 547–563. DOI:10.1108/jic-12-2012-0107. ISSN:1469-1930. مؤرشف من الأصل في 2019-12-21.

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