Cuganesan, Suresh; Dumay, John C. - In: Accounting, Auditing & Accountability Journal 22 (2009) November, pp. 1161-1186
Purpose – The first aim of this paper is to present the methods developed by one of the co-authors to render visible the complexity of intellectual capital (IC). These were developed to make relationships between IC elements and value creation accessible to managers seeking to act on IC. The...
