Editorial: critical intellectual capital

Jan Mouritsen, Robin Roslender

    Research output: Contribution to journalArticle

    47 Citations (Scopus)

    Abstract

    Intellectual capital may be proposed to be a reporting and management technology of relevance in knowledge society. It reports on the size and development of knowledge resources found in entities such as employees, customer relations and in technology. The claim is that by tracing and understanding the movements of and between these entities it may be possible to account for the development of knowledge based organisations and societies. Consequently, there is optimism about intellectual capital because of its proposed capacity to account for value creation and value delivery in knowledge society (Mouritsen, 2006).
    Original languageEnglish
    Pages (from-to)801-803
    Number of pages3
    JournalCritical Perspectives on Accounting
    Volume20
    Issue number7
    DOIs
    Publication statusPublished - Oct 2009

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