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Intellectual capital accounting in the UK: a field study perspective

Article Abstract:

The article examines the United Kingdom's intellectual capital accounting practices, focusing on how senior managers perceive intellectual capital, their methods for responding to challenges, and their performance progress.

Author: Roslender, Robin, Fincham, Robin
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2004
United Kingdom, Management dynamics, Comparative analysis, Company business management, Intangible property, Intangible assets, Accounting procedures

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Reporting on intellectual capital

Article Abstract:

The management and control of intellectual capital is imperative for companies to take advantage of knowledge. A model for the measurement of intellectual capital is presented.

Author: Van der Meer-Kooistra, Jeltje, Zijlstra, Siebren M.
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2001
Netherlands, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Statistical Data Included, Models, Measurement, Knowledge management, Mental work, Cognition, Knowledge workers

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Subjects list: Management, Accounting
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