Measuring the perception of knowledge gained from business research method course

Abstract

Business value today has been changed, the value is achieved when there are interactions between the resources (tangible and intangible) with the external environment. However, measuring and reporting intangibles are still an issue. The concept of intangibles is continually developed and passed into many stages. Last years the term intangibles have been replaced with intellectual capital. However, there are many challenges in understanding the concept of intellectual capital. Since intellectual capital is multidisciplinary field; each field of study has its own definition, measurement, theories and methodology. In this paper all these aspects are covered and illustrated.