AUDIT OF INTELLECTUAL CAPITAL IN RETAIL COMPANY – THE CASE STUDY
DOI:
https://doi.org/10.58246/sjeconomics.v23i4.279Keywords:
Intellectual capital, intellectual capital management, retail companyAbstract
The purpose of this article is to present the results of research in the field of audit of intellectual capital conducted in Polish retail company listed on the Warsaw Stock Exchange.
Methodology –The study was conductedusing a suitablequestionnaireandweresupplemented bydirectinterviewwith the chiefmanagement andanalysisof the internal documentation of the enterprise.
Findings - The result ofthe studywas to obtaina full picture ofthe stateof intellectual capitalin examined retail company as well as thepresentation of the recommended actionsfor the process of intellectual capital management
Originality/value –Intellectual capital, todayone of themost important resourcesin the enterprises,is in Polishbusiness entitiesundervalued. The studywas aimed atintellectual capitalaudit, onthe basis of whichsubsequentlyit is possibleto formulateindividual activities thatmay contribute to theincrease in the valueof intellectual capital,and thustoincrease the valueof the enterprise.
Published
Issue
Section
License
CC-By licence - allows a work to be copied, modified, distributed, presented and performance of a work only on the condition that the original author is credited. It is a licence guaranteeing the broadest freedoms for the licensee.