Positioning management accounting on the intellectual capital agenda
by Peter Cleary, Tom Kennedy, David O'Donnell, Philip O'Regan, Nick Bontis
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 4, No. 4/5, 2007

Abstract: 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 perceptual data from Chief Financial Officers (CFOs) in an ICT sector the findings are mixed. They show positive path coefficients between management accounting systems, structural capital and business performance, as proposed by the model – but none are statistically significant. Other relationships found, however, strongly support earlier work in the field of intellectual capital.

Online publication date: Mon, 11-Feb-2008

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