The prospects for satisfactorily measuring and reporting intangibles: Time to embrace a new model of (ac)counting?

Abstract

Purpose

This paper aims to provide an overview of the development of approaches to measuring and reporting on intangibles since the mid‐1990s, and to identify intellectual capital self‐accounts as a possible means of continuing this process in a beneficial way.

Design/methodology/approach

Principally a literature review, the paper provides the opportunity to extend earlier, initial thoughts on the promise of intellectual capital self‐accounts.

Findings

Given the importance of primary intellectual capital (“people”) in the creation of intangibles (secondary intellectual capital), the paper draws attention to the limited role hitherto ascribed to people in reporting on intangibles in particular.

Originality/value

The value of the paper lies principally in the identification of possible content for self‐accounts in the context of brands and health and wellbeing as important intangibles.

Citation

Roslender, R. (2009), "The prospects for satisfactorily measuring and reporting intangibles: Time to embrace a new model of (ac)counting?", Journal of Human Resource Costing & Accounting, Vol. 13 No. 4, pp. 338-359. https://doi.org/10.1108/14013381011010169