Roslender R & Fincham R (2001) Thinking critically about intellectual capital accounting. Accounting, Auditing and Accountability Journal, 14 (4), pp. 383-399. https://doi.org/10.1108/09513570110403425
The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far-reaching debate. Two related issues have informed this debate. It is possible to identify these issues as exemplifying financial reporting and management accounting perspectives on the emergence of intellectual capital. Provides a commentary on the progress of the debate to date, while also attempting to contextualise some of the issues it entails in both earlier and wider debates. In an effort to progress the project of accounting for intellectual capital, suggests the adoption of a critical accounting perspective. This would entail exploring the possibilities of intellectual capital providing its own accounts, rather than remaining imprisoned within accounts devised by others.
Capital; Employees; Information; Intangible assets
Accounting, Auditing and Accountability Journal: Volume 14, Issue 4