Inkinen, Henri; Kianto, Aino; Vanhala, Mika; Ritala, Paavo - In: Accounting, Auditing & Accountability Journal 30 (2017) 5, pp. 1160-1183
Purpose Academics and practitioners around the world have shown interest in what constitutes the relevant intellectual capital (IC) in firms. However, studies have largely neglected to examine whether IC has identical or different structural elements in various parts of the world. The purpose of...