Dumay, John; Guthrie, James - In: Accounting, Auditing & Accountability Journal 32 (2019) 8, pp. 2282-2306
Purpose: In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in...