Journal ArticleDOI
Thinking critically about intellectual capital accounting
Robin Roslender,Robin Fincham +1 more
TLDR
The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far-reaching debate as discussed by the authors, and two related issues have informed this debate.Abstract:
The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far‐reaching debate. Two related issues have informed this debate. It is possible to identify these issues as exemplifying financial reporting and management accounting perspectives on the emergence of intellectual capital. Provides a commentary on the progress of the debate to date, while also attempting to contextualise some of the issues it entails in both earlier and wider debates. In an effort to progress the project of accounting for intellectual capital, suggests the adoption of a critical accounting perspective. This would entail exploring the possibilities of intellectual capital providing its own accounts, rather than remaining imprisoned within accounts devised by others.read more
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Journal ArticleDOI
Reflections and projections: A decade of Intellectual Capital Accounting Research
TL;DR: The field of Intellectual Capital Accounting Research (ICA) has attracted much attention over the past decade as discussed by the authors, and the literature indicates that an organisational and business revolution is in progress concerning the need to understand the value of knowledge resources and how to manage them.
Journal ArticleDOI
Chronicles of wasted time
TL;DR: In this paper, the authors present a critical review of the development and current state-of-the-art of social and environmental accounting research, with particular reference to the role and contribution of the Accounting, Auditing & Accountability Journal.
Journal ArticleDOI
Linking intellectual capital and intellectual property to company performance
TL;DR: In this article, a regression analysis focusing on the correlation between human, structural and relational capital, intellectual property, and firm performance was conducted to link empirically the value of intellectual capital and intellectual property to firm performance.
Journal ArticleDOI
Intellectual capital, management accounting practices and corporate performance : perceptions of managers
TL;DR: In this article, the authors examine whether and in what way, managers perceive that the level and shape of intellectual capital within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk management.
Journal ArticleDOI
Problematising intellectual capital research: ostensive versus performative IC
TL;DR: In this paper, the authors compare an ostensive and a performative approach to IC research and develop an analysis and critique of ideas in IC research on this basis, concluding that it is possible and advisable to develop research that has an ambition to understand IC as a concept and not only as an application of a pre-set idea.
References
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Book
The balanced scorecard : measures that drive performance
Robert S. Kaplan,David P. Norton +1 more
TL;DR: A "balanced scorecard" is developed, a new performance measurement system that gives top managers a fast but comprehensive view of the business and complements those financial measures with three sets of operational measures having to do with customer satisfaction, internal processes, and the organization's ability to learn and improve.
Book
The Balanced Scorecard: Translating Strategy into Action
Robert S. Kaplan,David P. Norton +1 more
TL;DR: The Balanced Scorecard approach retains traditional financial measures which reflect past organizational acheivements, but adds three new measures of future performance found necessary in this information age with its focus on customer relationships and long-term capabilities: customer, internal business process and learning and growth.
Book
Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower
Leif Edvinsson,Michael S. Malone +1 more
TL;DR: In this article, the authors define the concept of intellectual capital as a phrase covering corporate brainpower, information technology, and relationships with customers and suppliers, all of which influence a company's ability to make money.
Book
The Coming of Post-Industrial Society, a venture in Social Forecasting
TL;DR: The coming of the post-industrial society was predicted in this article, where Bell's historical work predicted a vastly different society developing--one that will rely on the "economics of information" rather than the "Economics of goods" and argued that the new society would not displace the older one but rather overlie some of the previous layers.