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Interfunctional cooperation in progressing accounting for brands The case for…
Purpose – The purpose of this paper is to identify brand management accounting as a further approach to accounting for brands and to suggest a number of possible measurement metrics it might incorporate. Design/methodology/approach – The paper is discursive in nature, developing a critique of existing approaches to accounting for brands before considering a number of attributes of a new…
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- Journal of Accounting & Organizational Change Vol. 2 No. 3, 2006 pp. 229-247
- Judul Seri
- Journal of Accounting & Organizational Change
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So tell me again . . . just why would you want to account for people?
Purpose – The paper sets out to identify the key role that Jan-Erik Grojer’s work on human resource costing and accounting played in linking initial developments in accounting for people with the more recent advances associated with the emergence of the intellectual capital concept. Design/methodology/approach – The paper is in the form of an essay that briefly considers the history o…
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- Journal of Human Resource Costing & Accounting Vol. 13 No. 2, 2009 pp. 143-153
- Judul Seri
- Journal of Human Resource Costing & Accounting
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Employee wellness as intellectual capital: an accounting perspective
Purpose – The purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in ways that depart from accounting’s traditional focus on costs and valuations. Design/methodology/approach – The paper is discursive in approach, considering a range of ideas relevant to visualising employee …
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- Journal of Human Resource Costing & Accounting Vol. 10 No. 1, 2006
- Judul Seri
- Journal of Human Resource Costing & Accounting
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Intellectual capital accounting in the UK
Keywords Intellectual capital, Knowledge management, Accounting, Intangible assets, Reports Abstract Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far-reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers…
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- Accounting, Auditing & Accountability Journal Vol. 17 No. 2, 2004 pp. 178-209
- Judul Seri
- Accounting, Auditing & Accountability Journal
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