Sunrise in the knowledge economy: Managing, measuring and reporting intellectual capital
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 October 2001
Abstract
There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. Suggests that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organisations and the wider social fabric. Also looks to possible new ways of accounting for intangibles within public and private sector organisations.
Keywords
Citation
Guthrie, J., Petty, R. and Johanson, U. (2001), "Sunrise in the knowledge economy: Managing, measuring and reporting intellectual capital", Accounting, Auditing & Accountability Journal, Vol. 14 No. 4, pp. 365-384. https://doi.org/10.1108/EUM0000000005869
Publisher
:MCB UP Ltd
Copyright © 2001, MCB UP Limited