Intellectual capital measurement: Hotel case.

Abstract

ABService organizations manage intangible assets, as much or more than industrial companies and their accounting, under the name of Intellectual Capital, it represents one of the essential challenges facing accounting. The objective of this research was to measure the Intellectual Capital in the hotel under study. The value of the hotel's Intellectual Capital is determined for the calculated period, which can improve the effectiveness of its internal management. There was an increase in the intellectual capital of the hotel facility analyzed at $942.92 compared to the previous month.