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 accounting academics have a vital role to play in making visible a number …