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Problematic conditioning principles and concepts of accounting measurement and disclosure of the head Money cognitive and proposed solutions An Empirical Study | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 94, 2018, Pages 83-109 | ||
| Abstract | ||
| This research aims to study the problem that stand in the way of the process of adapting the principles and concepts of accounting measurement and disclosure of the assets of knowledge capital according to a mechanism match this type of assets. In order to achieve the objective of this research a fundamental premise is formulated as follows "The problem that stand in the way the process of adapting the principles and concepts of accounting with regard to choosing the appropriate mechanism for measurement and disclosure of knowledge capital do not lead to the provision of objective information appropriate to help economic units to meet the challenges taking place in the contemporary business environment and highlighted by intense competition and the achievement of critical success factors of creating added value and support the competitive advantages and increase market value. " Finally, the research suggested a set of recommendations in light of the results that have been reached . | ||
| Keywords | ||
| Axis Accounting | ||
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