مجلة دراسات في الاقتصاد وإدارة الأعمال
Volume 7, Numéro 2, Pages 489-503
2024-12-09

Enhancing Financial Statement Quality Through Intellectual Accounting



Authors : Benkrama Imene . Djafri Omar .

Abstract

This study aims to identify the role of intellectual accounting or intellectual capital with its three dimensions (human capital, structural capital, relational capital) on the quality of financial statements of the study institution. To achieve the study objectives, the article is divided into a theoretical framework where key concepts related to the subject are discussed and an empirical aspect where a questionnaire was administered to a sample of 35 employees in the finance and accounting department of Sonelgaz in Ain Temouchent and Sidi Bel Abbes. Data were processed using SPSS 26 statistical software. The study revealed several findings including the lack of a unified definition for intellectual capital due to its novelty, components, and measurement methods posing challenges particularly in assessing intangible assets. Ultimately, traditional accounting systems were found inadequate in capturing intellectual capital and disclosing it in financial statements.

Keywords

Intellectual Accounting ; Human Capital ; Structural Capital ; Relational Capital ; Financial Statements Quality

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