Albertini, Elisabeth; Berger-Remy, Fabienne; Lefrancq, … - In: Journal of Applied Accounting Research 22 (2021) 4, pp. 687-705
Purpose: This research aims to contribute to the current discussion led by international accounting bodies on intellectual capital narratives. Before setting a standard, a preliminary step is to highlight intellectual capital components' sources of value. The objective of this exploratory paper...