Abstract
Today, more and more researchers are focusing on intangible assets. Especially, in the field of accounting, intangibles assets are those factors which cast doubts on reliability. In this context, researches pertain to off-balanced intangible assets, intangibles, have been compiled. However, the focused intangibles are on the a posteriori view rather than a priori view. So that, in this research, intangibles are defined as a cognitive process which converts social value into economic value. Although organizational capital, human capital, knowledge capital, so on, inherently exist in every organization, those intangibles are recognized only when an organization know they exist. In this research, two hypotheses are inspected; H1) the more intangibles an organization has, the more frequently the fluctuation of the recognition of intangibles could occur, H2)the decision making process affects the recognition of an organization.
