Intellectual Liabilities: The Modern Concept in Contrast With the to Intellectual Capital

Subject Areas : Management Accounting

mohammad namazi ¹ , daruosh froghe ² , saeid farzadi ³

1 - Professor of Accounting Shiraz University
2 - Assistant Professor of Accounting Isfahan University
3 - M.A Accounting of Isfahan University

Received: 2014-04-09 Accepted : 2014-07-16 Published : 2014-12-22

Keywords: Intellectual Capital, intellectual Liabilities, create value, intangible value,

Abstract :

In today's competitive environment, organizations are facing increasing complexity and dynamics of globalization. Therefore, organizations continue to face new challenges and to establish ourselves out of this challenge, will require more attention to developing and strengthening the skills and capabilities of internal that this The intellectual capital and organizational knowledge bases can be done to achieve better performance in the business world have used. Knowledge and intellectual capital as strategies for achieving and maintaining a sustainable competitive advantage for organizations is detected. However, recent studies have indicated that potential of damaging the organization's intellectual capital and value creation is the of "intellectual Liabilities. The aim of this study was develop a framework for introducing the concept of intellectual Liabilities (ILs) are the opposite of The intellectual capital. The aim of this study descriptive study was to provide a systematic framework for Identifying and measuring about the Intellectual Liabilities. Hence, In this study, the definition of how to identify and measure the concept of intellectual Liabilities was provided. The present results suggest that the potentials of The intellectual capital is the intellectual Liabilities that is destroying the value created by The intellectual capital. There is also this type of debt within the organization, reducing the value of the company, and more likely to cause financial ruin.