the challenge of accounting for intellectual capital (IC) and intangible assets and presents a financial analysis and … in a number of conventional accounting measures and some others, less conventional, to highlight the implications of the … and intellectual capital of organisations has been the focus of recent research in accounting and finance. This has …

mobilization, provided he/she experiences a deep learning process and he/she moves from “IC counting” to “IC accounting.” The paper …

accounting system describes the transactions that allow the firm’s knowledge strategy to be implemented and it prescribes an …

approach. Practical implications – The paper contributes to the improvement of managerial and accounting technologies for …

Australia, including two IR pilot organizations, one professional association, an accounting professional body, an accounting …

management detects impairment of goodwill in difformity with the previous Italian regulations and related accounting practices … in the financial accounting literature (income smoothing, income minimization, income minimization, or big bath … accounting). Findings – Our analysis does not prove evidence of certain EM practices, but it highlights very clearly that, after …

especially within the economic, accounting and management arenas. However, dating back to the beginning of the 1900s, intangibles … accounting journals and reviews, whereas the majority populated law and taxation publications. The paper aims to discuss this … practice at the margins (Miller, 1998) of accounting, the results achieved in the present research suggest that, at least …