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A common complaint about strategic plans is that, once developed, they tend to be largely forgotten until the next planning cycle. At that time a review is made of the progress to strategic goals. What is needed, however, is a reporting tool that actively tracks progress towards the strategic...
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inconsistent with the principles and objectives of accounting. …
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inconsistent with the principles and objectives of accounting. …
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approach. Practical implications – The paper contributes to the improvement of managerial and accounting technologies for …
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employees, arguably the principal progenitor of intellectual capital accounting. Reports from a number of Australian, Canadian …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 …
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