Thinking critically about intellectual capital accounting

Robin Roslender, Robin Fincham

    Research output: Contribution to journalArticle

    99 Citations (Scopus)

    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.
    Original languageEnglish
    Pages (from-to)383-399
    Number of pages17
    JournalAccounting, Auditing & Accountability Journal
    Volume14
    Issue number4
    DOIs
    Publication statusPublished - 2001

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    Keywords

    • Capital
    • Employees
    • Information
    • Intangible assets

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