2014 | 1 (53) | 50-53
Article title

Zarządzanie wiedzą 2.0 - rachunkowość finansowa kapitału intelektualnego jako baza informacyjna zarządzania kapitałem intelektualnym

Title variants
Knowledge management 2.0 - financial accounting for intellectual capital as an information basis for intellectual capital management
Languages of publication
In the last decade the development of the discipline of knowledge management has slowed compared to the previous successful period. Currently, this development can be accelerated again, because a new branch of post-industrial financial accounting adopted the concept of intellectual capital. The purpose of this article is to present the innovatory foundations of second generation knowledge management, which includes the latest developments in accounting theory and post-industrial financial analysis. Deductive thinking (drawing conclusions from previously accepted premises) was used as a research method. The basic premise was the traditional balance sheets extended with the categories of 'competence assets' and 'intellectual capital', which led to the introduction of the so-called 'knowledge-based balance sheets'. In calculation example there were presented new quantitative tools designed for the intellectual capital manager, such as: an analysis of the knowledge-based balance sheets, the rate of return on knowledge, the degree of intellectual leverage. All they help to answer fundamental questions: what is the value and the growth of controlled intellectual capital resources and what is the effectiveness of their use in the enterprise. In the knowledge economy effective management of intellectual capital is a crucial factor of competitiveness. The research shows that top management equipped with the instruments of post-industrial financial analysis are able to make more effective decisions on usage of intellectual capital. In addition, studies seem to open a new area of scientific inquiry in the field of quantitative recognition of intellectual capital resources for the purposes of management of the knowledge-based enterprise.
Physical description
  • Uniwersytet Rzeszowski
  • J. Naisbitt, Megatrendy, Zysk i S-ka, Poznań 1997.
  • L. Niemczyk, Program badawczy Luca Paciolego, „Gospodarka Narodowa” 2010, nr 9, s. 83-96.
  • L. Niemczyk, Rachunkowość zasobów wiedzy przedsiębiorstwa, „Gospodarka Narodowa” 2011, nr 5-6, s. 105-122.
  • L. Niemczyk, Rachunkowość wiedzy. Suplement do podręczników pt. Rachunkowość finansowa, Wyd. dr Lesław Niemczyk, Rzeszów 2011.
  • L. Niemczyk, Rachunkowość finansowa aktywów kapitału intelektualnego. Nowy dział rachunkowości, Pacioli Institute, Rzeszów 2013.
  • L. Pacioli, Tractatus XI, de Computis et Scripturis, Stowarzyszenie Księgowych w Polsce, Warszawa 2007.
Document Type
Publication order reference
YADDA identifier
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