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Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...
Persistent link: https://www.econbiz.de/10009475655
Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance‐sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...
Persistent link: https://www.econbiz.de/10014875215
Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far-reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and...
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Purpose – The intellectual capital (IC) paradigm appears to be stuck at a crossroads of relevance. This paper aims to explore a way forward by examining the power of IC narratives. The prevailing use of narrative as an explanation for the reasons underpinning an organisation's management of IC...
Persistent link: https://www.econbiz.de/10014840646
Purpose – The purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in ways that depart from accounting's traditional focus on costs and valuations. Design/methodology/approach – The...
Persistent link: https://www.econbiz.de/10014872990