Sunrise in the knowledge economy Managing, measuring and reporting intellectual capital

Sunrise in the knowledge economy Managing, measuring and reporting intellectual capital There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. Suggests that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organisations and the wider social fabric. Also looks to possible new ways of accounting for intangibles within public and private sector organisations. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Sunrise in the knowledge economy Managing, measuring and reporting intellectual capital

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Publisher
Emerald Publishing
Copyright
Copyright © 2001 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/EUM0000000005869
Publisher site
See Article on Publisher Site

Abstract

There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. Suggests that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organisations and the wider social fabric. Also looks to possible new ways of accounting for intangibles within public and private sector organisations.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Oct 1, 2001

Keywords: Capital; Research; Intangible assets; Measurement

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