International Research Journal of Commerce , Arts and Science

 ( Online- ISSN 2319 - 9202 )     New DOI : 10.32804/CASIRJ

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    1 Author(s):  RAJASHIK SEN

Vol -  9, Issue- 11 ,         Page(s) : 10 - 19  (2018 ) DOI :


One of the most important aspects that people and organizations tend to disregard is the Human Resource factor or Intellectual Capital of an enterprise. It is considered as the life-blood of any business enterprise. Financial Capital is needed at the start of the business and for day to day working capital requirements of the business. However, for growth and success of the venture, proper and adequate use of Intellectual Capital is immensely essential. Therefore, there is a need to understand intellectual capital and antecedents and implications of Intellectual Capital. This is the primary focus of this research paper which sheds a light on the history of Intellectual Capital, the current scenario as well as the road ahead with regard to Intellectual Capital and its measurement or reporting aspects. The Methodologies used in this research study are both primary and secondary in nature. Primary data collection is in the form of questionnaire survey and the sample size was 85 people consisting of CA, CS, CMA and corporate employees mainly. Analysis also includes group discussions, information from official sites. Secondary data have been collected from various sources including newspapers, websites, various published articles etc. Intellectual Capital should be measured and reported but the practice of preparing Intellectual Capital statements has come to an end. Accounting Bodies around the world should join hands in building a mandatory standpoint regarding measurement and reporting of Intellectual Capital considering the importance of IC. This paper provides fresh insights relating to the need and importance of measurement and reporting IC considering the latest global change.

1. Patricia Ordóñez de Pablos, “Intellectual Capital in Organizations”, Publisher: Routledge, Year 2014, Pg 30-32 Part-1 Sub part 2

2. Ahmed Bounfour Leif Edvinsson, “Intellectual Capital for Communities”, Publisher: Routledge, Date: June 24, 2012, Impplications of Intangible reporting Pg 14 chapter 1 modelling intangibles
3. Vergauwen , p . g .m .and van alem ,  “journal of Intellectual Capital, annual report : Intellectual Capital disclosure in the Netherlands , france and Germany”  Year ( 2005 ), vol . 6 , Pg . 89 –10
4. Ismail Tariq (2011) “Intellectual capital reporting in knowledge economy of Egypt”,  International Journal of Critical Accounting, Vol 3, pg 306.
Internet – electronic sources
5. “World Bank says India's GDP to grow at 7.3% in 2018-19”, (Published on January, 2018)
6. “Composition of National Financial Reporting Authotity”,

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