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The article presents theoretical consideration of types and elements of personnel motivation programs and performance evaluation criteria as obligatory components of a management accounting system, aimed at reaching strategic organization’s goals and objectives, through investments in human capital. Result-oriented performance is only possible by means of matching employees’ professional interests and abilities with corporate goals. The presence of highly qualified personnel in an organization is its main competit...

Intangible assets play an essential role in the property structure of businesses. Technological progress and the use of information and communication technologies greatly change the so-called traditional economy. The current digitized economy is very flexible, global; it works with high-quality information systems and requires new approaches to manage partial business activities. All this, results in the growing importance of intangible assets in businesses and subsequently leads to the concentration of value in t...

The increasing role of intellectual capital in producing goods and services, as the main source of corporate competitive advantages, makes organizations reconsider their financial reports with the aim of proper intellectual capital accounting. Currently, only intangible assets and intellectual property are recorded in financial accounts. Intellectual assets themselves, by means of which goods are produced, are not presented in modern accounting systems. The absence of information about intellectual assets in accou...