Accounting, Auditing & Accountability Journal: Volume 14 Issue 4

Sunrise in the knowledge economy: Managing, measuring and reporting intellectual capital

James Guthrie, Richard Petty, Ulf Johanson

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…

Thinking critically about intellectual capital accounting

Robin Roslender, Robin Fincham

The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far‐reaching debate. Two…

Valuing the future: intellectual capital supplements at Skandia

J. Mouritsen, H.T. Larsen, P.N. Bukh

Skandia’s intellectual capital supplements are pioneering forms of communication that inform internal as well as external readers of the attempts to manage and create value from…

Reporting intellectual capital in annual reports: evidence from Ireland

Niamh Brennan

Examines the extent to which 11 knowledge‐based Irish listed companies are adopting methodologies for reporting of intellectual capital in their annual reports. Their market and…

Valuing intellectual capacity in the police

Paul M. Collier

Presents a case study of intellectual capital within the police service of the UK. Describes the acquisition and maintenance of intellectual capacity through five mechanisms and…

Reporting on intellectual capital

Jeltje van der Meer‐Kooistra, Siebren M. Zijlstra

In today’s knowledge‐based economy intellectual capital (IC) is becoming a major part of companies’ value. Being able to manage and control IC requires that companies can…

International accounting disharmony: the case of intangibles

Hervé Stolowy, Anne Jeny‐Cazavan

IAS 1 (“Presentation of financial statements”) requires that application of all international standards is necessary in order to comply officially with International Accounting…

Financial institutions, intangibles and corporate governance

John Holland

Explores the central role that private information on corporate intangibles plays in the private corporate governance role of financial institutions (FIs). The institutional fund…