Cleary, Peter; Kennedy, Tom; O'Donnell, David; O'Regan, … - In: International Journal of Accounting, Auditing and … 4 (2007) 4/5, pp. 336-359
This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT...