Sunrise in the knowledge economy

James Guthrie (Macquarie Graduate School of Management, Sydney, Australia)
Richard Petty (The University of Hong Kong, Hong Kong and)
Ulf Johanson (Stockholm University, Stockholm, Sweden)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Publication date: 1 October 2001


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.



Guthrie, J., Petty, R. and Johanson, U. (2001), "Sunrise in the knowledge economy", Accounting, Auditing & Accountability Journal, Vol. 14 No. 4, pp. 365-384.

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Copyright © 2001, MCB UP Limited

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