Measurement, Reporting and Intellectual Capital Management in Polish Enterprises In The Light Of Surveys

Abstract:

The main purpose of the article is to present the results of two surveys on identification, measurement, reporting and management of intellectual capital in Polish enterprises. These studies were conducted twice, for the first time in 2003 and repeated in 2017. Their goal was to gain knowledge on how companies operating in Poland approach the issue of intellectual capital accounting in financial and managerial terms, and whether their approach has changed over the period of time studied. Surveys carried out, showed that undertaking the task of introducing intellectual capital accounting to the company would be a beneficial move from the perspective of knowledge-based companies. However, this seems to be a matter of the future in Poland. On the other hand, the implementation of intellectual capital accounting should be preceded by the acquisition of thorough knowledge and familiarization with the internationally used practices in this field.