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Sunrise in the knowledge economy: managing, measuring, and reporting intellectual capital
Macquarie Graduate School of Management, Sydney, Australia.
The University of Hong Kong.
Stockholm University. (MINT)ORCID iD: 0000-0002-6006-188X
2001 (English)In: Accounting, Auditing & Accountability Journal, ISSN 0951-3574, E-ISSN 1368-0668, Vol. 14, no 4, 365-382 p.Article in journal (Refereed) Published
Abstract [en]

The two aims of this paper are: 1. to draw attention to the gaps in the research literature, and 2. to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. It is suggested that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organizations and the wider social fabric. The paper also examines possible new ways of accounting for intangibles within public and private sector organizations.

Place, publisher, year, edition, pages
Emerald , 2001. Vol. 14, no 4, 365-382 p.
Keyword [en]
Intellectual capital, research, policy, measurement
National Category
Business Administration
Research subject
Industrial Economics and Organisations
Identifiers
URN: urn:nbn:se:mdh:diva-11783DOI: 10.1108/EUM0000000005869OAI: oai:DiVA.org:mdh-11783DiVA: diva2:395860
Available from: 2011-02-08 Created: 2011-02-08 Last updated: 2014-05-30Bibliographically approved

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