Model Pencatatan Intellectual Capital dalam Menghadapi Perubahan Paradigma Akuntansi Baru

Hendarti, Henny

Journal The Winners
Vol 8, No 1 (2007): The Winners Vol. 8 No. 1 2007

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.