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Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view

The reporting of intellectual capital in higher education institutions becomes of vital importance mainlydue to the fact that knowledge is the main output and input in these institutions. Also, the increasingsocial concern about establishing procedures of accountability and ensuring information tran...

詳細記述

保存先:
書誌詳細
出版年:Revista de Contabilidad
主要な著者: Yolanda Ramírez Córcoles, Ángel Tejada Ponce
フォーマット: Artigo
言語:Inglês
出版事項: Asociación Española de Profesores Universitarios de Contabilidad 2013
主題:
オンライン・アクセス:https://www.redalyc.org/articulo.oa?id=359733645003
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