Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Management accounting in the new economy: from “tangible and production‐focused” to “intangible and knowledge‐driven” MAS by integrating BSC and IC

Management accounting in the new economy: from “tangible and production‐focused” to “intangible... This paper is focused on studying homogenous structure for tangible and intangible measurement systems. The aim is (1) to develop a conceptual homegenous structure for the combined tangible and intangible measurement and management system, (2) to present the connection between tangible and intangible measurement and management systems (3) to discuss the benefit of a developed system. The literature on intellectual capital (IC) advocates the use of an IC measurement system and stresses the importance of strategic planning and development. This paper describes how the structure of BSC can beutilized for both tangible and intangible measurement systems. The paper also illustrates the link between tangible and intangible systems. From the prior research a conceptual framework for the BSC‐based IC with causalities between perspectives is presented in the paper and used in the developed system. The paper is a conceptual analysis and provides a new innovative model for empirical testing. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Finance Emerald Publishing

Management accounting in the new economy: from “tangible and production‐focused” to “intangible and knowledge‐driven” MAS by integrating BSC and IC

Managerial Finance , Volume 30 (8): 12 – Aug 1, 2004

Loading next page...
 
/lp/emerald-publishing/management-accounting-in-the-new-economy-from-tangible-and-production-PIvo0Vkvd0

References (23)

Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
0307-4358
DOI
10.1108/03074350410769191
Publisher site
See Article on Publisher Site

Abstract

This paper is focused on studying homogenous structure for tangible and intangible measurement systems. The aim is (1) to develop a conceptual homegenous structure for the combined tangible and intangible measurement and management system, (2) to present the connection between tangible and intangible measurement and management systems (3) to discuss the benefit of a developed system. The literature on intellectual capital (IC) advocates the use of an IC measurement system and stresses the importance of strategic planning and development. This paper describes how the structure of BSC can beutilized for both tangible and intangible measurement systems. The paper also illustrates the link between tangible and intangible systems. From the prior research a conceptual framework for the BSC‐based IC with causalities between perspectives is presented in the paper and used in the developed system. The paper is a conceptual analysis and provides a new innovative model for empirical testing.

Journal

Managerial FinanceEmerald Publishing

Published: Aug 1, 2004

Keywords: Finance and accounting; Capital; Finance reporting

There are no references for this article.