accounting “lock-in”, the paper asks “is it possible for an organisation initially to implement and “lock-in” IC accounting … (2003, p. 733) because the authors challenge the notion “that a dominant accounting perspective can lead to an excessive … times a dominant focus on accounting for IC is necessary, especially to allow newcomers to take stock, and make sense, of IC …

relatively little or no value associated with their tangible assets. Traditional methods of valuation, based on accounting …

the challenge of accounting for intellectual capital (IC) and intangible assets and presents a financial analysis and … in a number of conventional accounting measures and some others, less conventional, to highlight the implications of the … and intellectual capital of organisations has been the focus of recent research in accounting and finance. This has …

mobilization, provided he/she experiences a deep learning process and he/she moves from “IC counting” to “IC accounting.” The paper …