Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far-reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and...

Study of the development of strategic innovations highlights, first, the need to analyse strategy itself. Is strategy the rational lever through which top management achieves change and innovation? Or is it a much more diffuse and politically fractured force within organizations? This paper...