"ملاح سكانديا" نموذج حديث للقياس و الإفصاح المحاسبي عن رأس المال البشري و الأصول الفكرية : دراسة حالة بشركة كوندور إلكترونيكس

الملخص EN

This study aims to highlight the importance of the implementation of the "Skandia Navigator" as a new model of measure and accounting disclosure of the human capital and intellectual assets, in the economic companies of Algeria, and the role it plays in highlighting the assets that enhance the value and drive performance, in light of the trend towards a knowledge economy, For this purpose was applied "Skandia Navigator" model in one of the largest Algerian economic institutions, It is a "Condor Electronics" company.

The study reached the result that the old economic accounting systems lack to show a big part of the assets that participate in the success and particularities of the companies and that the implementation of the "Skandia Navigator" in the economic companies of Algeria, would participate to reduce the gap of the accounting financial disclosure and that it would show, clearly, a new administrative view that participate in the increase and enhance of their performance and competition capacities.