Perspektif Akuntansi atas Aset Pengetahuan (Knowledge Asset)

Abstract

Todays economies shifted the dynamic business environment into information age where
people interact with knowledge. In this new economy, knowledge management and
intellectual capital are emerging as the primary source of wealth. Some companies in
Europe have already implemented various knowledge measurement techniques and
provide it in particular report called knowledge and intellectual capital report. However
all of those techniques and reports have limitations and many suffer from a lack
practical testing They need to standardize in order to give a better perception for the
participant of the organizations. This paper discusses at the nature knowledge,
propose alternative methods of knowledge accounting and the prospects and possibilities for knowledge accounting.