Sunrise in the knowledge economy: managing, measuring and reporting intellectual capital
Article Abstract:
There are gaps in the research literature in regard to intellectual capital and its measurement. There needs to be research in accounting and management by accounting academics to correct this situation.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2001
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Reporting intellectual capital in annual reports: evidence from Ireland
Article Abstract:
The reporting of intellectual capital in 11 Irish knowledge-based corporations is discussed in detail. A content analysis of their corporate reports and book- and market-values are also presented.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2001
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Thinking critically about intellectual capital accounting
Article Abstract:
The growing interest in the accounting and measurement of intellectual capital in management is discussed. Accounting researchers have raised a number of issues illuminating the debate.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2001
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