Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/10834
Appears in Collections:Management, Work and Organisation Journal Articles
Peer Review Status: Refereed
Title: Intellectual capital accounting in the UK: A field study perspective
Author(s): Roslender, Robin
Fincham, Robin
Contact Email: robin.fincham@stir.ac.uk
Keywords: Intellectual capital
Knowledge management
Accounting
Intangible assets
Reports
Issue Date: 2004
Date Deposited: 6-Feb-2013
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. https://doi.org/10.1108/09513570410532429
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.
DOI Link: 10.1108/09513570410532429
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.
Licence URL(s): http://www.rioxx.net/licenses/under-embargo-all-rights-reserved

Files in This Item:
File Description SizeFormat 
Fincham_2004_Intellectual_capital_accounting_in_the_UK.pdfFulltext - Published Version160.25 kBAdobe PDFUnder Embargo until 3000-12-01    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.

The metadata of the records in the Repository are available under the CC0 public domain dedication: No Rights Reserved https://creativecommons.org/publicdomain/zero/1.0/

If you believe that any material held in STORRE infringes copyright, please contact library@stir.ac.uk providing details and we will remove the Work from public display in STORRE and investigate your claim.