Intellectual Capital Accounting and Business Performance

From Human Resource Point of view, Intellectual Capital is an Investment in the organization and it is perceived to be strategic resource and a source of competitive advantage and therefore not indicated on the statement of the financial position of the firm. Intellectual Capital in conventional accounting is indicated as a cost rather than an investment. The purpose of this book is to show the relationship between Intellectual Capital Accounting and Business Performance of Pharmaceutical Firms in Kenya and why these firms do not account for human resources as competitive and strategic assets which offer firms a competitive advantage.

Autorentext

Dr. James Mark Ngari is a PhD Holder from Jomo Kenyatta University of Agriculture and Technology, MBA Finance from Jomo Kenyatta University of Agriculture and Technology, BBA (Hons).Dr. James is a assistant professor of management at USIU-AFRICA. He is a Training Consultant and currently sits as a Director at Beyond Hello Co.ltd