Accounting for intellectual capital: On the elusive path from theory to practice

Andreas Andrikopoulos

doi:10.1002/kpm.355

journal article Oct 01, 2010

Accounting for intellectual capital: On the elusive path from theory to practice

Andreas Andrikopoulos

Knowledge and Process Management Vol. 17 No. 4 pp. 180-187 · Wiley

View at Publisher Save 10.1002/kpm.355

Abstract

AbstractIntellectual capital emerged approximately twenty years ago as an alternative paradigm with the ambition to identify, measure, report and manage knowledge assets. While the need for regulatory frameworks to account for knowledge assets and intangible drivers of value was pressing in the setting of the “new economy”, intellectual capital has yet to establish itself as a dominant solution for accounting theorists, corporate professionals and regulators. This paper analyzes intellectual capital as a tool to meet practical needs with respect to accounting for and managing knowledge‐based, intangible wealth. Several explanations are provided on the extent of acceptance of intellectual capital as a management accounting alternative. Copyright © 2010 John Wiley & Sons, Ltd.

Topics

No keywords indexed for this article. Browse by subject →

References

56

[1]

10.1023/a:1022504029943

[2]

10.1080/0963818032000141879

[3]

10.2307/256712

[4]

BejarY.2008.Informational value of intellectual capital and survival of French technology firms on the long term. Paper presented at the 17th EFMA Annual Conference (Athens).

[5]

10.1108/eum0000000004597

[6]

10.1108/00251749810204142

[7]

10.1504/ijtm.1999.002780

[8]

10.1108/14691930010324188

[9]

Brooking A (1996)

[10]

10.1016/s0956-5221(00)00034-8

[11]

10.1080/0963818032000089418

[12]

10.1111/1467-8691.00219

[13]

Colley JR "Accounting for goodwill" Accounting Horizons (1988)

[14]

10.1016/s0165-4101(97)00015-3

[15]

10.1002/1099-1441(200010/12)7:4<242::aid-kpm101>3.0.co;2-1

[16]

Drucker P "The age of social transformation" Atlantic Monthly (1994)

[17]

10.1016/s0024-6301(97)90248-x

[18]

10.1016/0263-2373(96)00022-9

[19]

10.2307/2325486

[20]

10.1108/00251740210452818

[21]

Fuller S (1988)

[22]

10.1108/14691930410533696

[23]

10.1111/j.0306-686x.2005.00644.x

[24]

10.1111/j.1467-629x.2004.00116.x

[25]

10.1108/eum0000000004590

[26]

10.1108/00483489910249018

[27]

10.2308/acch.2007.21.1.23

[28]

Latour B (1979)

[29]

Lev B (2001)

[30]

Lev B "On the economic concept of human capital in financial statements" Accounting Review (1971)

[31]

10.1016/s0090-2616(01)00026-2

[32]

10.2308/accr.2001.76.4.561

[33]

10.1108/14691930610681438

[34]

Mayo A (2001)

[35]

Morgenstern O (1963)

[36]

10.1108/09513570310464246

[37]

10.1504/ijlic.2004.004424

[38]

10.1016/j.mar.2005.06.006

[39]

10.1108/14691930510574636

[40]

10.1108/14691930310455397

[41]

10.1287/opre.15.4.643

[42]

10.1016/s0263-2373(01)00065-2

[43]

Reilly RF (1998)

[44]

10.1108/14691930310472839

[45]

10.1016/s0024-6301(97)90260-0

[46]

10.1108/09513570410532429

[47]

10.1108/14691930210424734

[48]

Skandia.1994.Visualizing intellectual capital in Skandia. Supplement to Skandia's 1994 annual report.

[49]

Skandia.1998. Human capital in transformation. Intellectual capital prototype report www.skandia.com

[50]

Stewart TA (1999)

Showing 50 of 56 references

Metrics

22

Citations

56

References

Details

Published: Oct 01, 2010
Vol/Issue: 17(4)
Pages: 180-187
License: View

Authors

A

Andreas Andrikopoulos

Cite This Article

Andreas Andrikopoulos (2010). Accounting for intellectual capital: On the elusive path from theory to practice. Knowledge and Process Management, 17(4), 180-187. https://doi.org/10.1002/kpm.355

Accounting for intellectual capital: On the elusive path from theory to practice

You May Also Like