e-journal

Intellectual capital accounting in the UK

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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 and practitioners endeavour to account for the hidden value that the intellectual capital
concept denotes, and its pivotal role in the value creation process. To date, many of the most
instructive advances have emanated from Scandinavia, reflecting these societies’ sustained interest
in necessity of accounting for the worth of employees, arguably the principal progenitor of
intellectual capital accounting. Reports from a number of Australian, Canadian and European
enquiries have added to the momentum of the intellectual capital accounting project, whilst
affirming its links with contemporary debates about the information society, intangibles,
knowledge management and business reporting. This paper reports and discusses some of the
findings of a recently completed field study of intellectual capital accounting developments in the
UK, funded by one of the professional accountancy bodies. Drawing on a series of semi-structured
interviews, it documents how senior managers in six knowledge-based organisations view
intellectual capital and related developments, their evolving attempts to respond to the challenges
these present, and their progress in measuring and reporting their performance in these areas.

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: MCB University Press., 2004

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 17 No. 2, 2004 pp. 178-209

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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