Roslender, Robin; Fincham, Robin - In: Accounting, Auditing & Accountability Journal 17 (2004) 2, pp. 178-209
Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far … have emanated from Scandinavia, reflecting these societies' sustained interest in necessity of accounting for the worth of … employees, arguably the principal progenitor of intellectual capital accounting. Reports from a number of Australian, Canadian …
