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The Contribution of Skandia Navigator in Intangibles Measurements

2014; RELX Group (Netherlands); Linguagem: Inglês

10.2139/ssrn.2527891

1556-5068

Marsel Sulanjaku,

Intellectual Capital and Performance Analysis

The differences between the market and book value, the inadequacy of traditional accounting reporting in performance measurement and management, indicates a not recognized and not reported asset in the balance sheet, the intangible assets. As still there is not a commonly agreed consensus regarding the measurement and reporting of intangible assets by the accounting standards, on the other side the management accounting has made much progress in intangibles measurement for internal reporting by implementing various models for performance measurement using strategic analysis techniques. One of these models, which attempt to measure company performance and intangible asset value, is Skandia Navigator. The purpose of this research paper is to analyze the Skandia Navigator ability in measuring intangible assets and company performance and its implementation and adoption possibilities by Albanian companies. The key findings of the research paper is that the intangible assets models have began to be adopted partially by the Albanian decision makers and by additional training and research in the intangible measurement full implementation of similar models can be successfully adopted. The methodology used in the preparation of this paper will be that of the utilizing the foreign and national literature, and the utilization of interviews with selected business management in Albania interested in intangible asset management and other related parties to fulfill the questions raised by this research.