Intellectual Capital - Hidden Fortune not Reflected in Financial Statements

Abstract

In contemporary development process, starting from changes that took place in modern society, man continues to be the main factor in the process of products, and its role is amplified because, especially its creative capacity and receptiveness to the self development. As a result of the transformation of science in direct force of production, the rhythm and extent of economic development as well, and values greater edification of natural resources depend more than ever of human factor, labor qualification and its rational use. Without minimizing the role of other factors of production that determines the economic and social progress of any nation, without underestimating the importance of materials investment, it must emphasize the role of human factor in economic growth strategy.intellectual investment, cultural value, Human capital theory, cross knowledge-based government units