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The prospects for satisfactorily measuring and reporting intangibles Time to embrace a new model of (ac)counting?

The prospects for satisfactorily measuring and reporting intangibles Time to embrace a new model... Purpose – This paper aims to provide an overview of the development of approaches to measuring and reporting on intangibles since the mid‐1990s, and to identify intellectual capital self‐accounts as a possible means of continuing this process in a beneficial way. Design/methodology/approach – Principally a literature review, the paper provides the opportunity to extend earlier, initial thoughts on the promise of intellectual capital self‐accounts. Findings – Given the importance of primary intellectual capital (“people”) in the creation of intangibles (secondary intellectual capital), the paper draws attention to the limited role hitherto ascribed to people in reporting on intangibles in particular. Originality/value – The value of the paper lies principally in the identification of possible content for self‐accounts in the context of brands and health and wellbeing as important intangibles. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

The prospects for satisfactorily measuring and reporting intangibles Time to embrace a new model of (ac)counting?

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Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013381011010169
Publisher site
See Article on Publisher Site

Abstract

Purpose – This paper aims to provide an overview of the development of approaches to measuring and reporting on intangibles since the mid‐1990s, and to identify intellectual capital self‐accounts as a possible means of continuing this process in a beneficial way. Design/methodology/approach – Principally a literature review, the paper provides the opportunity to extend earlier, initial thoughts on the promise of intellectual capital self‐accounts. Findings – Given the importance of primary intellectual capital (“people”) in the creation of intangibles (secondary intellectual capital), the paper draws attention to the limited role hitherto ascribed to people in reporting on intangibles in particular. Originality/value – The value of the paper lies principally in the identification of possible content for self‐accounts in the context of brands and health and wellbeing as important intangibles.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Oct 30, 2009

Keywords: Intangible assets; Intellectual capital; Financial reporting; Accounting procedures

References