Purpose – Intangible assets are seen as critical drivers of future performance for most organizations. For this reason many managers endeavor to better measure and manage those intangible value drivers. This article explores the challenges of measuring and managing intangibles....

Purpose – The goal of this paper is to use a coherent conceptual framework to discern variables (triggers) that affect a management accountant's role in an organization, thereby generating a comprehensive empirical picture of the management accountant profession in The Netherlands. Similar...