Purpose – The purpose of this paper is seek to analyze how models emanating from the managerial discourse of intellectual capital (IC) relate to how firms disclose IC in accordance with International Financial Reporting Standards Business Combinations (IFRS3) in financial statements....

Purpose – The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”. Design/methodology/approach – The paper starts by reviewing the critique of the adage and then testing it by surveying 109 managers from...

Purpose – The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”. Design/methodology/approach – The paper starts by reviewing the critique of the adage and then testing it by surveying 109 managers from...

Purpose – This study aims to follow the development of human intellectual capital indicators over a six‐year period and to bring forward the production, transmission and reception of indicators in order to interpret the ambitions and technological and programmatic properties that...

The question in this paper is whether the inclusion of intangibles is meaningful in a credit decision context. To examine this issue we conducted an experiment with forty loan officers. The loan officers were presented with a situation of a company that required a credit of 5 million Swedish...

This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept. It includes eleven papers which have been divided into three sections based on their approach and what we can learn from them: (1) regulation...

Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an organization, the increasing need of information from the capital market and action from organizations, such as the...