قياس رأس المال الفكري : بين النماذج الوصفية و الكمية

الملخص EN

The increasing awareness of intellectual capital importance as the driving force of the overall development process within organizations has led to the thought of measuring it in order to manage and invest it efficiently and objectively.

In parallel with the measurement of other physical assets, attention has begun to measure intellectual capital.

This study tries to detail in these models by introducing it and the benefits of the measurement process and its obstacles with the presentation of intellectual capital measurement models: descriptive models and quantitative ones.

The study concludes with a summary of the main results.