Title
Uticaj nematerijalne aktive na poslovno-finansijske performanse preduzeća
Creator
Rastić, Amer, 1991-
CONOR:
52804617
Copyright date
2023
Object Links
Select license
Autorstvo-Nekomercijalno-Bez prerade 3.0 Srbija (CC BY-NC-ND 3.0)
License description
Dozvoljavate samo preuzimanje i distribuciju dela, ako/dok se pravilno naznačava ime autora, bez ikakvih promena dela i bez prava komercijalnog korišćenja dela. Ova licenca je najstroža CC licenca. Osnovni opis Licence: http://creativecommons.org/licenses/by-nc-nd/3.0/rs/deed.sr_LATN. Sadržaj ugovora u celini: http://creativecommons.org/licenses/by-nc-nd/3.0/rs/legalcode.sr-Latn
Language
Serbian
Cobiss-ID
Theses Type
Doktorska disertacija
description
Datum odbrane: 12.06.2023.
Other responsibilities
predsednik komisije
Đukić, Tadija
član komisije
Todorović, Mirjana
član komisije
Antić, Ljilja
član komisije
Novićević Čečević, Bojana
Academic Expertise
Društveno-humanističke nauke
University
Univerzitet u Nišu
Faculty
Ekonomski fakultet
Group
Katedra za ekonomiku i organizaciju preduzeća
Alternative title
The impact of intangible assets on the business and financial performances of companies
Publisher
[А. Rastić]
Format
[23], 389 listova
description
Biografija autora: list 389,
Bibliografija: list. 328-357.
description
Accounting
Abstract (en)
The digital economy is based on a dichotomy that includes tangible and intangible assets. While tangible assets occupied a dominant position as a value creator in the industrial economy, the main driver that influences the generation of business and financial performance of firms in the digital economy takes intangible assets. Precisely, the digital economy, with its immanent production, communication, and information technology, determines a significant increase in companies' investments in intangible assets. Intangible assets as a substantial element contain knowledge "packaged" in sophisticated digital technologies, corporate reputation, enthusiasm, competencies, creativity, and commitment of employees, and more. The exploitation of intangible assets takes place according to different laws in relation to physical assets. Also, with the development of the digital economy, the pattern of acquiring intangible assets has become more complex and requires multidisciplinary reasoning.
Due to the different nature and laws under which intangible assets operate, financial accounting encounters various limitations. It is shaped by precise principles and rules for the recognition, measurement, and disclosure of intangible assets in financial statements. Management accounting, by applying solutions in the form of models specifically designed for the calculation of intangible assets, further clarifies the accounting expression of intangible assets. According to this, the VAIC model is especially prominent.
Contextualized in accounting, intangible assets are easily involved and deployed inside the activities of the holistic management concept. In this way, they get involved in the strategic and operational mechanisms of enterprise management. The condition and assumption of translating the strategy into operational actions is a selection of appropriate performance measures. In this way, the selected operational measures of the performance of intangible assets are synchronized with the selected strategy of the company. For the integration of performance measures of intangible assets into the system of performance measures of a firm, it is crucial that they correspond to the business and financial performances. In order to stimulate the logic of the impact of intangible assets, it is critical to explore and quantify this correspondence.
Using the VAIC model, the relationship between intangible assets and business and financial performances of firms in the most profitable part
of the overall economy in our country for the period 2015-2019 was empirically investigated. The analysis was performed based on the standard multiple regression techniques. The results of the analysis indicate the need to gradually reconstitute the approach of managers in our companies in managing intangible assets to achieve relevant business and financial performances.
Authors Key words
Nematerijalna aktiva, upravljanje, računovodstvo, poslovno-finansijske performanse, preduzeće
Authors Key words
Intangible assets, management, accounting, business – financial performances, enterprise
Classification
657.421.3:336.6(043.3)
Subject
S 192
Type
Tekst
Abstract (en)
The digital economy is based on a dichotomy that includes tangible and intangible assets. While tangible assets occupied a dominant position as a value creator in the industrial economy, the main driver that influences the generation of business and financial performance of firms in the digital economy takes intangible assets. Precisely, the digital economy, with its immanent production, communication, and information technology, determines a significant increase in companies' investments in intangible assets. Intangible assets as a substantial element contain knowledge "packaged" in sophisticated digital technologies, corporate reputation, enthusiasm, competencies, creativity, and commitment of employees, and more. The exploitation of intangible assets takes place according to different laws in relation to physical assets. Also, with the development of the digital economy, the pattern of acquiring intangible assets has become more complex and requires multidisciplinary reasoning.
Due to the different nature and laws under which intangible assets operate, financial accounting encounters various limitations. It is shaped by precise principles and rules for the recognition, measurement, and disclosure of intangible assets in financial statements. Management accounting, by applying solutions in the form of models specifically designed for the calculation of intangible assets, further clarifies the accounting expression of intangible assets. According to this, the VAIC model is especially prominent.
Contextualized in accounting, intangible assets are easily involved and deployed inside the activities of the holistic management concept. In this way, they get involved in the strategic and operational mechanisms of enterprise management. The condition and assumption of translating the strategy into operational actions is a selection of appropriate performance measures. In this way, the selected operational measures of the performance of intangible assets are synchronized with the selected strategy of the company. For the integration of performance measures of intangible assets into the system of performance measures of a firm, it is crucial that they correspond to the business and financial performances. In order to stimulate the logic of the impact of intangible assets, it is critical to explore and quantify this correspondence.
Using the VAIC model, the relationship between intangible assets and business and financial performances of firms in the most profitable part
of the overall economy in our country for the period 2015-2019 was empirically investigated. The analysis was performed based on the standard multiple regression techniques. The results of the analysis indicate the need to gradually reconstitute the approach of managers in our companies in managing intangible assets to achieve relevant business and financial performances.
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