|Appears in Collections:||Management, Work and Organisation Journal Articles|
|Peer Review Status:||Refereed|
|Title:||Intellectual capital accounting in the UK: A field study perspective|
|Citation:||Roslender R & Fincham R (2004) Intellectual capital accounting in the UK: A field study perspective, Accounting, Auditing and Accountability Journal, 17 (2), pp. 178-209.|
|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.|
|Rights:||The publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.|
|Fincham_2004_Intellectual_capital_accounting_in_the_UK.pdf||160.25 kB||Adobe PDF||Under Embargo until 31/12/2999 Request a copy|
Note: If any of the files in this item are currently embargoed, you can request a copy directly from the author by clicking the padlock icon above. However, this facility is dependent on the depositor still being contactable at their original email address.
This item is protected by original copyright
Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.
If you believe that any material held in STORRE infringes copyright, please contact email@example.com providing details and we will remove the Work from public display in STORRE and investigate your claim.