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- Title
Intellectual Capital: Who Counts, Controls?
- Authors
Roslender, Robin; Fincham, Robin
- Abstract
The article discusses intellectual capital. In recent years, intellectual capital and the related topic of knowledge management have rapidly climbed the management research agenda. Within accounting research, intellectual capital has been linked with intangibles knowledge, and innovation, all portrayed as increasingly valuable assets, within the knowledge-based economy that the accountancy profession must now take into account as part of its mode of financial management. A dynamic intellectual capital accounting tradition has evolved, with the majority of contributions coming from outside of North America.
- Subjects
INTELLECTUAL capital; KNOWLEDGE management; HUMAN capital; KNOWLEDGE workers; CAPITAL; INTELLECTUALS; INFORMATION resources management; MANAGEMENT
- Publication
Accounting & the Public Interest, 2004, Vol 4, p1
- ISSN
1530-9320
- Publication type
Article
- DOI
10.2308/api.2004.4.1.1