Intellectual Capital: Disclosures of Accounting Report, Knowledge Management and Value Creation on Business in Digital Technology
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Abstract
In the current situation, the company is using digital technology and new methods to work with humans to improve work systems, reduce redundancy and speed up work. The adoption of technology has created a wealth of knowledge known as intellectual capital. It consists of human capital and structural capital reflected in the form of intangible assets such as knowledge. Intellectual property information includes processes within the organization, organizational culture, employees' feelings, which will help create added value for the business. Because this type of capital, competitors cannot copy or buy from other sources, and intellectual capital does not depreciate over time. and does not depreciate according to usage, the more you use Knowledge is growing more and more. At present, a limited company, a public limited company, has voluntarily disclosed information on intellectual capital in its financial reports. General investors use it as information to make investment decisions. Disclosures include human capital expenditures. Structural expenses and capital relations expenses. In addition, disclosure provides investors with equal information, enabling effective decision-making, especially for companies with proper knowledge management, intellectual capital is gathered, organized. Store, and access information to build knowledge. Help develop work systems and increase business value by increasing quality, reduce costs and use limited resources to help increase profitability.
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