Guthrie, James; Petty, Richard; Johanson, Ulf - In: Accounting, Auditing & Accountability Journal 14 (2001) 4, pp. 365-384
There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. Suggests that critical and social...