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Thinking critically about intellectual capital accounting

Roslender, Robin; Fincham, Robin - In: Accounting, Auditing & Accountability Journal 14 (2001) 4, pp. 383-399

The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far‐reaching debate. Two related issues have informed this debate. It is possible to identify these issues as exemplifying financial reporting and...

Persistent link: https://www.econbiz.de/10014640907

Reporting intellectual capital in annual reports: evidence from Ireland

Brennan, Niamh - In: Accounting, Auditing & Accountability Journal 14 (2001) 4, pp. 423-436

Examines the extent to which 11 knowledge‐based Irish listed companies are adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were compared and a content analysis of the annual reports of the 11 listed companies was conducted....

Persistent link: https://www.econbiz.de/10014640909

Reporting on intellectual capital

van der Meer‐Kooistra, Jeltje; Zijlstra, Siebren M. - In: Accounting, Auditing & Accountability Journal 14 (2001) 4, pp. 456-476

accounting rules ban full disclosure of IC in the annual report the external stakeholders lack information about companies’ value … external users of the information. Describes the findings of the discussions with the practitioners. Based on both the …

Persistent link: https://www.econbiz.de/10014640910

The information gap in annual reports

Hooks, Jill; Coy, David; Davey, Howard - In: Accounting, Auditing & Accountability Journal 15 (2002) 4, pp. 501-522

part discharged through the provision of information in the corporate annual report. To assess the quality of that … information gap between stakeholders’ expectations and the disclosures provided by the electricity companies. This paper …

Persistent link: https://www.econbiz.de/10014640930

Sunrise in the knowledge economy : Managing, measuring and reporting intellectual capital

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...

Persistent link: https://www.econbiz.de/10014642866

Financial institutions, intangibles and corporate governance

Holland, John - In: Accounting, Auditing & Accountability Journal 14 (2001) 4, pp. 497-529

Explores the central role that private information on corporate intangibles plays in the private corporate governance …

Persistent link: https://www.econbiz.de/10014642868

Performance Assurance for IT systems

Moscato, Donald R. - In: Benchmarking: An International Journal 12 (2005) 3, pp. 283-284

Persistent link: https://www.econbiz.de/10014683279

Transnational Communication in Europe: Practice and Research

Oliver, Sandra - In: Corporate Communications: An International Journal 6 (2001) 2, pp. 107-109

Persistent link: https://www.econbiz.de/10014691873

Intellectual Capital: The New Wealth of Organisation

Goh, Thomas - In: International Journal of Manpower 21 (2000) 1, pp. 60-70

Persistent link: https://www.econbiz.de/10014784080

Assessing some distinctive dimensions of performance feedback information in high performing plants

Forza, Cipriano; Salvador, Fabrizio - In: International Journal of Operations & Production Management 20 (2000) 3, pp. 359-385

A primary function of the Performance Measurement System is to provide employees with information on their past … information can be improved by defining a set of distinct performance feedback dimensions based on a PMS literature review, and by …

Persistent link: https://www.econbiz.de/10014789421