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In today’s world, where we can witness the ubiquitous implementation of information and communication technologies along with the inevitable digitalization of business processes, the role of intangible assets, of intellectual property and intellectual resources for achieving sustainable competiveness is growing in importance. The aim of the present article is to contribute to the identification of the elements of intellectual capital in trade under the established fields in the economic literature: human, organisa...

The most important capital of modern enterprises is information, knowledge and intellectual capital, while at the same time in process of building the competitive advantage, the role of material components decreases. Knowledge in the enterprise is partly its property but mostly its owners are employees. Therefore, it is crucial to provide employees with appropriate working conditions in which they could fully use their potential. This may require, among others, such activities as: changing the organizational cultu...

In the recent decade a noticeable increase of hotel industry interest in corporate social responsibility issues has been observed. As a result the growing number of hotel enterprises have been developing programmes and defining social and environmental goals, as well as preparing appropriate reports on their implementation, referred to as social responsibility reports (SRRs). The purpose of the article is to determine the degree of hotel industry interest in preparing SRRs and to analyse the content of nonfinancia...

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...

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...