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Article: Measuring intellectual capital: the real value of companies.
- Article from:
- The Ohio CPA Journal
- Article date:
- October 1, 1998
- Author:
CopyrightCOPYRIGHT 1998 Ohio Society of Certified Public Accountants. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Intellectual capital is intellectual material - knowledge, information, intellectual property, experience - that can be put to use to create wealth. It's collective brainpower. Find it and exploit it to win."
- Thomas A. Stewart, author of "Intellectual Capital, The New Wealth of Organizations"
Rapid-fire developments in technology are changing the way businesses operate. Accounting is no exception. As the market demands less auditing, CPAs need to focus on offering more value-added services and advice. In particular, one of the newest, most critical and contentious issues facing CPAs is the way they value intellectual capital.
"CPAs need to learn how ...