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Intangible asset concept: economic thought development, definitions, peculiarities and element

Business Systems and Economics

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Title Intangible asset concept: economic thought development, definitions, peculiarities and element
Nematerialaus turto samprata: ištakos, apibrėžimai, savybės ir elementai
 
Creator Dužinskas, Raimundas
Jurgelevičius, Artūras
 
Subject intangible assets; historical development of intangible assets economic thought; intangible assets concept; intangible assets elements
C21; D24
nematerialus turtas; nematerialaus turto ekonominės minties istorijos raida; nematerialaus turto samprata; nematerialaus turto elementai
C21; D24
 
Description Classical economic theories can explain modern economic processes only to some extent. Economic growth theories were explained by many distinguished economists, such as Marx, Smith, Riccardo, Schumpeter, Becker and many others. The classical means of production were the main object in the interest of the economists researching and explaining economic growth. However, more sophisticated economy demands new methods and methodology to explain the same processes: growth, productivity, effectiveness, competitiveness. Unexplained growth in productivity in the second part of the 20th century was the beginning of new scientific research of intangible assets. However, at the time rapid growth in productivity was explained mainly by better human resources and technological progress. Intangible assets were not taken into account and were ignored by many economists and accountants for a long period of time because of the problems of identification, valuation and measurement of intangible assets. Various scientists of the field interpreted intangible assets according to their understanding. However, the growing number of literature on intangible assets suggests that this issue is becoming interesting enough and significant for the companies and economy in general. The aim of the paper is, after having analyzed economic thought development and discussing problematic issues of identification of intangible assets, to analyze elements of intangible assets and formulate universal definition of intangible assets. The object of the paper is intangible assets. The methods used are systematic classification and analysis of scientific literature in the field of intangible assets.
Nematerialaus turto konceptualiosios žinios dar nesuformavo savo sanklodos ekonomikos moksle. Nematerialaus turto tyrimų sričiai impulsą suteikė tyrimai apskaitos teorijos ir praktikos srityje. Tačiau dėl savo materialaus pavidalo nebuvimo, sunkumų identifikuojant, išmatuojant ir vertinant, nematerialaus turto tyrimų sritis ekonomistų ilgą laiką buvo ignoruojama. XX a. antroje pusėje padidėjęs įmonių produktyvumas buvo aiškinamas kokybiškesniais žmogiškaisiais ištekliais ir technologine pažanga. Tik XX a. pab. atlikti pirmieji tyrimai siūlo daryti išvadą, kad nematerialios ekonomikos augimas didele dalimi gali būti paaiškintas nematerialaus turto naudojimu gamybos ar paslaugų teikimo procese, efektyvinant juos. Straipsnyje apžvelgiamos nematerialaus turto ištakos, pateikiama nematerialaus turto ekonominės minties istorijos raida, lemianti nematerialaus turto formavimąsi, gvildenami nematerialaus turto probleminiai klausimai, apibrėžiami pagrindiniai nematerialųjį turtą sudarantys elementai.
 
Publisher Mykolo Romerio Universitas
 
Contributor —
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Date 2014-10-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier https://www3.mruni.eu/ojs/business-systems-and-economics/article/view/2316
10.13165/VSE-14-4-2-08
 
Source Business Systems & Economics; Vol 4, No 2 (2014): Business Systems & Economics; 204-216
Verslo sistemos ir ekonomika; Vol 4, No 2 (2014): Business Systems & Economics; 204-216
2029-8234
 
Language ltu
 
Relation https://www3.mruni.eu/ojs/business-systems-and-economics/article/view/2316/3734