Thinking critically about intellectual capital accounting
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 October 2001
Abstract
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 management accounting perspectives on the emergence of intellectual capital. Provides a commentary on the progress of the debate to date, while also attempting to contextualise some of the issues it entails in both earlier and wider debates. In an effort to progress the project of accounting for intellectual capital, suggests the adoption of a critical accounting perspective. This would entail exploring the possibilities of intellectual capital providing its own accounts, rather than remaining imprisoned within accounts devised by others.
Keywords
Citation
Roslender, R. and Fincham, R. (2001), "Thinking critically about intellectual capital accounting", Accounting, Auditing & Accountability Journal, Vol. 14 No. 4, pp. 383-399. https://doi.org/10.1108/09513570110403425
Publisher
:MCB UP Ltd
Copyright © 2001, MCB UP Limited