Positioning management accounting on the intellectual capital agenda
DOI: 10.1504/IJAAPE.2007.017083 | Peter Cleary, Tom Kennedy, David O|Donnell, Philip O|Regan, Nick Bontis | This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on percept... | 336 - 359 |
The recent history of intellectual capital: the most significant topics and contexts in its development
DOI: 10.1504/IJAAPE.2007.017083 | Francisca Castilla Polo | Although the Intellectual Capital movement is not very old, we do consider it necessary to delve into its recent, short history in order to understand its current relevance within the economic, political, business, and research panorama. Th... | 360 - 381 |
A review of existing methods to quantify intangible assets
DOI: 10.1504/IJAAPE.2007.017083 | Felicia Levy, Michael R. Duffey | A good method for valuing intangible assets has not been established. Many valuation models have been proposed including performance management models, market-based models, economics based models and real options, but none have been able to... | 382 - 399 |
Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles
DOI: 10.1504/IJAAPE.2007.017083 | Dolores Gallardo Vazquez, Francisca Castilla Polo | The creation of wealth through intangible factors is a valid alternative in any environment and, especially, if it has an insufficient degree of development. We look at the opinions of management on this issue using a descriptive, qualitati... | 400 - 421 |
Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study
DOI: 10.1504/IJAAPE.2007.017083 | Chaur-Shiuh Young, Liu-Ching Tsai, Hung-Wen Lee | This study examines whether an intellectual capital (IC)-oriented corporate performance management (CPM) system drives corporate performance through supporting the development and accumulation of intellectual capital. Data were collected fr... | 422 - 442 |
Intellectual capital disclosures and the association with first-day returns in initial public offerings
DOI: 10.1504/IJAAPE.2007.017083 | J-L.W. Mitchell Van der Zahn, Inderpal Singh | This study examines the association between first-day returns and intellectual capital (IC) disclosure. Due to valuation difficulties, lower regulatory disclosure control and intangible properties underlying IC, we propose in the absence of... | 443 - 477 |
Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context
DOI: 10.1504/IJAAPE.2007.017083 | Sandra Rolim Ensslin, Fernando Nitz De Carvalho | This study investigates whether and how Brazilian companies disclose Intellectual Capital (IC) in their Annual Reports (ARs) and whether this voluntary disclosure behaves in a way similar to that in the international context. The study exam... | 478 - 500 |
An IT capital performance indicator study: evidence from a Taiwan financial service industry case study
DOI: 10.1504/IJAAPE.2007.017083 | Jia-Lang Seng, Wen-Huei Tsai | Assessing the performance of information technology investments is an issue that concerns every IT manager. It is an enterprise|s primary goal to integrate information technology into critical business processes effectively, but the value a... | 501 - 528 |
Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital
DOI: 10.1504/IJAAPE.2007.017083 | Roland Burgman, Goran Roos, Lisa Boldt-Christmas, Stephen Pike | Numerous articles, papers and books have come to the conclusion that our traditional accounting systems do not suffice for today|s companies, whose value creation often depends more on intellectual capital type resources rather than monetar... | 529 - 546 |
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