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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...

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 organizationВ’s goals and objectives, through investments in human capital. Result-oriented performance is only possible by means of matching employeesВ’ professional interests and abilities with corporate goals. The presence of highly qualified personnel in an organization is its main compet...