Firms commonly use disaggregated accounting information to facilitate efficient contracting over intangible assets. However, reliance on accounting measures creates information asymmetries and thus a role for contract audits. Using a hand-collected sample of technology licensing agreements with...

We test whether an impending change in the accounting for goodwill mitigates bias in the initial values that acquirers assign to intangible assets. Results of two experiments with experienced professional participants suggest that the new accounting alters, but does not eliminate, bias in...

This paper examines the issue of perceived value generated by the assignment of financial value to intangibles in financial reporting. In particular, values assigned to goodwill and other intangibles in mergers and acquisitions are examined, and the impact of such intangible valuations as a...

We explore how the Balanced Scorecard (BSC), as a management accounting technique, emerged in local practice and was developed and marketed as a global management practice. Drawing on actor network theory (ANT) the paper offers an analytical history of the BSC, emphasizing how its various...

We explore how the Balanced Scorecard (BSC), as a management accounting technique, was developed and marketed as a general management practice. Drawing on actor network theory (ANT), we analyse interviews with key actors associated with the BSC, insights gained from attending BSC training...

This study applies the prevailing scholarly theories of strategic management, employment decisions, cost accounting and share reward schemes to a panel of questions raised by Colin Drury (2012) in the case study of the fictitious company Integrated Technology Services (UK) Ltd., ITS (UK). The...

In the last two decades, the economy has moved from industrial to knowledgebased, with the result that basic economic resources no longer consist of natural resources, capital and labor, but knowledge. In a knowledge based economy, what creates a competitive advantage and value is the resources...

Several indicators are constructed to measure intellectual capital at inter-organisational and interorganisational level. The majority of models constructed so far have not established the link between individual intellectual items and organisational intellectual capital performance. The few...