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Framing accounting for goodwill : intractable controversies between users and standard setters
Durocher, Sylvain; Georgiou, Omiros - In: Critical perspectives on accounting : an international … 89 (2022), pp. 1-26
Persistent link: https://www.econbiz.de/10013490036
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Being critical about intellectual capital accounting in 2020 : an overview
Dumay, John; Guthrie, James P.; Rooney, Jim - In: Critical perspectives on accounting : an international … 70 (2020), pp. 1-9
Persistent link: https://www.econbiz.de/10012286101
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A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting
De Villiers, Charl; Sharma, Umesh - In: Critical perspectives on accounting : an international … 70 (2020), pp. 1-13
Persistent link: https://www.econbiz.de/10012286102
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Reflections on the criteria for the sound measurement of intellectual capital : a knowledge-based perspective
Kianto, Aino; Ritala, Paavo; Vanhala, Mika; Hussinki, Henri - In: Critical perspectives on accounting : an international … 70 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012286104
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The role of Intellectual Capital Reporting (ICR) in organisational transformation : a discursive practice perspective
Yu, Ai; Garcia-Lorenzo, Lucia; Kourti, Isidora - In: Critical perspectives on accounting : an international … 45 (2017), pp. 48-62
Persistent link: https://www.econbiz.de/10011706339
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The counter-performativity of calculative practices : mobilising rankings of intellectual capital
Boedker, Christina; Chong, Kar Ming; Mouritsen, Jan - In: Critical perspectives on accounting : an international … 72 (2020), pp. 1-20
Persistent link: https://www.econbiz.de/10012314505