This paper presents an examination of the cognitive assumptions underpinning the accounting recognition of assets, in … particular, internally created intangible assets such as brands, software and patents. The purpose is to examine, in broad terms …, how accountants view these assets and, also, to assess whether accountants, themselves, are aware of the restrictive …

Managing long‐term infrastructural assets, such as real estate, buildings and equipment, is becoming more topical at … the strategic level. Such assets are reported to comprise 25 per cent or more of corporate assets and occupancy costs …). Managers with little experience of the strategic management of long‐term assets (SMoLTA) often find this a challenging agenda …

that it is a flawed definition in need of change. The accounting definition (UK and US) recognises assets arising from a … created assets, such as brands, software and research patents. As providers of financial information to management, the … accounting profession has a duty to account for all the tangible and intangible assets of a business. However, as this paper …

Building on the complexities of organizational knowledge creation the paper explores the alignment of knowledge … investigated individual’s philosophy about truth, knowledge and the optimum approach of knowledge creation. These individual … viewpoints and requirements are then contrasted with the knowledge management practices implemented in organizations. The results …

differences explicit and therefore, if adopted, facilitates the creation of a cohesive body of knowledge. Design …

intellectual capital in large knowledge‐forming organisations to the successful management of paradox. Findings – The article … authority, and freedom to think. Originality/value – The article suggests that managing paradox requires special knowledge and … skills, key of which are reflexive knowledge, trust of those who are out of sight, acceptance of ambiguity in thought and …

importance of intangible assets as company value drivers. Design/methodology/approach – Annual reports of Swedish, British and …