Intellectual Capital Accounting 🧾 and ➕ Business 👨‍💼 Performance 🎭️

✅ From Human Resource Point 👈️ of view, Intellectual Capital is an Investment in the organization and ➕ it is perceived to be strategic resource and ➕ a source of competitive advantage and ➕ therefore not ❌️ indicated on the statement of the financial position of the firm. Intellectual Capital in conventional accounting 🧾 is indicated as a cost rather than an investment. The purpose of this book 📚️ is to show the relationship between Intellectual Capital Accounting 🧾 and ➕ Business 👨‍💼 Performance 🎭️ of Pharmaceutical Firms in Kenya ​🇰🇪​ and ➕ why ❓️ these firms do not ❌️ account for human resources as competitive and ➕ strategic assets which offer firms a competitive advantage.

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