Thinking critically about intellectual capital accounting

Thinking critically about intellectual capital accounting 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Thinking critically about intellectual capital accounting

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Publisher
Emerald Publishing
Copyright
Copyright © 2001 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513570110403425
Publisher site
See Article on Publisher Site

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.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Oct 1, 2001

Keywords: Capital; Employees; Information; Intangible assets

References

  • Current developments in human resource accounting: reality present – researchers absent
    Grojer, J.‐E.; Johanson, U.
  • Driving growth: economic value versus intellectual capital
    Mouritsen, J.
  • Accounting for strategic positioning: responding to the crisis in management accounting
    Roslender, R.

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