๐”– Bobbio Scriptorium
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Intellectual capital accounting: an alignment between the motive and the accounting approach

โœ Scribed by Liu, Gloria H.W.; Wang, Eric T.G.


Book ID
120178490
Publisher
Emerald (MCB UP )
Year
2012
Weight
90 KB
Volume
16
Category
Article
ISSN
1401-338X

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Intellectual 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 t