دراسات اقتصادية
Volume 11, Numéro 1, Pages 382-401
2024-06-01

The Impact Of Accounting Measurement Of Intangible Assets On Financial Statements Quality In Scf (a Case Study Of Intellectual Capital)



Authors : Khaldi Adel . Boufarh Amina .

Abstract

Abstract: In today's economy, which is increasingly shaped by knowledge and innovation, intangible assets have become central to value creation and competitive advantage. Intellectual capital, in particular, presents a challenge to traditional accounting methods due to its abstract nature and lack of physical form. This mismatch raises concerns about the accuracy and transparency of financial data, potentially limiting stakeholders' ability to make well-informed decisions. To address these concerns, this study investigates how the measurement of intangible assets, specifically intellectual capital, impacts the quality of financial statements within the Algerian financial accounting system (SCF). By surveying accounting professionals, we delve into their perceptions regarding the importance and feasibility of measuring intellectual capital and its subsequent effects on the relevance, reliability, and faithful representation of financial information. Our findings indicate a strong consensus among professionals regarding the significance of intellectual capital and its positive influence on the quality of financial reporting. However, there is also a clear acknowledgment of the challenges associated with measuring intellectual capital within the current SCF framework. The study suggests the development of a comprehensive framework, standardized metrics, and initiatives to enhance capabilities. These enhancements would contribute to greater transparency and boost stakeholders' confidence in the financial information presented..

Keywords

Intangible assets ; intellectual capital ; financial statement quality ; accounting measurement ; Algerian Financial Accounting System (SCF)

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