e-journal

Intellectual capital accounting:an alignment between the motive and the accounting approach

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Purpose – The purpose of the paper is to reflect upon applicability of different intellectual capital (IC)
accounting techniques with considerations of accounting motives. This has been achieved by
comparing major foci and measurement issues related to two generic accounting motives, namely
internal management and external reporting.
Design/methodology/approach – This paper is based on the taxonomy of accounting approaches
reported by Fincham and Roslender and is an appreciation of the importance of this taxonomy in the
field of IC accounting, as well as an illustration of how the organization decides on applicable
accounting approaches.
Findings – The paper concludes that there is no universally applicable accounting technique or
approach. For internal management, the scorecard and narrative approaches help generate actionable
plans, whereas the hard valuation and scorecard approaches help generate comparable and
methodologically reliable reports for external reporting.
Originality/value – The paper contributes to IC management literature by offering an alignment
perspective and a critical evaluation of the generic accounting motives and existent accounting
approaches. Implications for the practitioner, the policy maker, and the academic are provided.

Keywords Intellectual capital, Accounting, Taxonomy, Accounting motive, Accounting approach,
Alignment

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Human Resource Costing & Accounting

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

Journal of Human Resource Costing & Accounting Vol. 16 No. 1, 2012 pp. 37-49

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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