Intellectual Capital Accounting Indicators

AbstractThe recently entrepreneurial discussion let us believe that everything human beings are doing can be apostrophed as “entrepreneurial”. There is almost a range of entrepreneurs, like the capitalistic entrepreneur, the policy entrepreneur, the social entrepreneur, the knowledge entrepreneur and the intellectual entrepreneur. A global anthem full of entrepreneurs, an entrepreneurial paradise on earth offered at discount prices. And last but not least this takes place midst in an uprising world crisis. In fact it is commonly known that in the recent days the traditional entrepreneurial paradigma undertakes among researchers and practitioners a shifting from the more classical to a more knowledge (intellectual capital) based paradigma. It is obviously a shifting from plutocratic concept of possessing to a gnosiocratic human determined value added growth model, whereby intellective/cognitive (episteme, logos) and agentive (praxis, techne) entrepreneurial elements confound the new potential for the firm's source of competitive edge. Through the above mentioned syncrasis of human centered technology (= techne and logos) elements (intellective and agentive) the entrepreneurial corporate becomes a non-imitational, learning (perceptive), adaptive (modulating), creative (demodulating) and cooperative (transferring) Çintellectual entrepreneurÈ. In this way the entrepreneurial syncrasis of the firm's tangible resources like physical, technological and financial capital with the firm's intangible (Learning Capital- LC, Modulation Capital - MC, Demodulation Capital - DC, Transfer Capital - TC) resources, the intellectual entrepreneurial capital (IEC), “produces” not just tangible products but endogenous determined teleological-intellective-agentive entrepreneurial competence and expertise system, which leaves its “fingerprints” into the firm's “intellectual statements” in form of intellectual or knowledge based entrepreneurial performance indicators