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.
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