Henny Hendarti
UBiNus

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Journal : Journal The Winners

Model Pencatatan Intellectual Capital dalam Menghadapi Perubahan Paradigma Akuntansi Baru Henny Hendarti
The Winners Vol. 8 No. 1 (2007): The Winners Vol. 8 No. 1 2007
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v8i1.747

Abstract

The more competitive of competition in business world has made the company having competitive advantage continuously through the management of human resource. Competitive advantage can be created with intellectual capital, by human capital, structural capital, customer capital, commitment, and competence. The article discuss intellectual capital record model in facing the changes of new accounting paradigm.