Purpose Informed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project (DGP) for intellectual capital statements (ICS), the purpose of this paper is to provide valuable insights for a potential shift from intellectual capital (IC)...

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...

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...

Purpose The purpose of this paper is to provide an overview of the Danish Guideline Project (DGP) and its subsequent fate within participating companies since its conclusion in late 2002. Particular focus is placed on the traction that the intellectual capital statement (ICS) approach to...

The accountancy profession’s long association with measurement and reporting has ensured that it has made a substantial contribution to the evolving intellectual capital field. While many of the motivations shaping the accounting for intellectual capital project are of a practical nature, the...

Foreword / David Cooper -- Introduction / Robin Roslender -- Interpretivism / Chandana Allawattage and Danture Wickramasinghe -- Structural marxism / Robin Roslender -- Critical theory / Sonja Gallhofer and Jim Haslam -- Philosophical traditions / Glen Lehman -- Foucault / David Knights and...

"The field of critical accounting has expanded rapidly since its inception and has become recognised? as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the...

During the past quarter of a century the academic business and management literature has placed an increased premium on incorporating theory within contributions to it. Coincidentally this is the same time period during which the study of the business model domain has occurred. For the most...