differences in technological capital intensity (R&D capital stock as a percentage of GVA) between industries and the evolution of … until the mid‐1990s linked to the greater accumulation of technological capital in most of the productive sectors considered … technological capital intensity. Originality/value – The study discusses the issue from the standpoint of the distribution of …

Purpose – The purpose of this paper is to establish a historical context for the often maligned capital theory of Henry … rapid technological and institutional change provide a framework for detailed re‐examination of the capital theories of Rae … presented capital theories, defined as explanations of the supply of and demand for capital resulting in a determinate capital …

The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting … capital. Provides a commentary on the progress of the debate to date, while also attempting to contextualise some of the … capital, suggests the adoption of a critical accounting perspective. This would entail exploring the possibilities of …

intellectual capital in their annual reports. Their market and book values were compared and a content analysis of the annual … of non‐physical, intangible, intellectual capital assets. The level of disclosure of intellectual capital attributes by …

they learnt to read and write. However, we suggest that levels of social capital, defined as norms of reciprocity and trust …

– These lie in the current political struggles between civil society and capital over appropriate forms of accountability … in many different and informal ways. Ill‐considered calls from capital for more oppressive NGO accountability are …

Perceived increases in the proportion of human capital in the production mix are matched by calls for the development … of methods of accounting for human capital. The term “capital” is used in a range of academic and professional fields …. Cultural capital is a term from sociology, closely related in meaning to human capital and human resources, but providing a …

information, analysts have to embody large amounts of technical capital into their habitus. Research limitations … technical and social capital. Future qualitative research might usefully explore in more detail the way in which corporate … technical capital of sell-side analysts was extolled by interviewees rather than lambasted. Originality/value – The paper is one …

second to stimulate further accounting and management research regarding intellectual capital by posing several possible … of important social issues that stem from understanding better the value of intellectual capital within both …