Please use this identifier to cite or link to this item:
Full metadata record
DC FieldValueLanguage
dc.contributor.authorRoslender, Robinen_UK
dc.contributor.authorFincham, Robinen_UK
dc.description.abstractAccounting 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.en_UK
dc.relationRoslender R & Fincham R (2004) Intellectual capital accounting in the UK: A field study perspective. Accounting, Auditing and Accountability Journal, 17 (2), pp. 178-209.
dc.rightsThe 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.en_UK
dc.subjectIntellectual capitalen_UK
dc.subjectKnowledge managementen_UK
dc.subjectIntangible assetsen_UK
dc.titleIntellectual capital accounting in the UK: A field study perspectiveen_UK
dc.typeJournal Articleen_UK
dc.rights.embargoreason[Fincham_2004_Intellectual_capital_accounting_in_the_UK.pdf] The publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.en_UK
dc.citation.jtitleAccounting, Auditing and Accountability Journalen_UK
dc.type.statusVoR - Version of Recorden_UK
dc.contributor.affiliationUniversity of Stirlingen_UK
dc.contributor.affiliationManagement, Work and Organisationen_UK
rioxxterms.typeJournal Article/Reviewen_UK
local.rioxx.authorRoslender, Robin|en_UK
local.rioxx.authorFincham, Robin|en_UK
local.rioxx.projectInternal Project|University of Stirling|
Appears in Collections:Management, Work and Organisation Journal Articles

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

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

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