1
حسابداری و مالی::
نامشهود
1.3 The Missing Link: Intangibles, Social Responsibility
In the present section the discussion is enlarged including all intangibles resources that are considered essential to the value creation process as well as to the relationship between intangibles and social responsibility.
1.3.1 The Role of Intangibles
It is a matter of fact that radical changes occurred in the use of assets by organizations; in the so-called knowledge economy, there has been a structural turn from the prevalent use of tangible assets characterising the industrial economy, to the prevalent use of intangible assets in the new economy.
In this new kind of productive system, production of goods and services is strongly characterized by the use of assets that are not only intangible, but also not completely controlled by the organization or being a legal right of property which is not identifiable (Lev et al. 2005).
واژگان شبکه مترجمین ایران