Value is increasingly found in human subjects and in particular within their minds. This places the individual at the centre of economic life and therefore the inner life of individual merits more attention. A key element of humanity is memory and it drives such phenomena as trust and goodwill,...

Employee stock option schemes have become increasingly prevalent over the past decade or so. This situation may, or may not, change due to recent accounting regulation that demands that stock options be expensed - quite simply because expensing reduces earnings. This must impact on the incentive...

In this theoretical, empirical and occasionally speculative paper we argue that human interaction is the critical source of intangible value in the intellectual age. This argument is supported with some perceptual evidence on the dimensions of intellectual capital (IC) from the Irish ICT sector....

Intellectual capital (IC), which has yet to be adequately conceptualised, is viewed here as a complex dynamic process of situated collective knowing that is capable of being leveraged into economic and social value. Knowledge creation and sharing mechanisms are generally perceived to be central...

Research on boards of directors is dominated by a largely context free methodological tradition that seeks to relate various structural and demographic characteristics of boards to firm performance. An alternative research agenda stresses the centrality of context and the necessity of gaining...

This paper explicitly raises the issue of the ownership rights of labour to intellectual capital. Following Marx and Engels' identification of the 'essential condition of capital' - this paper begins an initial critical exploration of the essential condition of intellectual capital, particularly...

The emergence of the Information and Communications Technology (ICT) sector in Ireland over the course of the past decade has paralleled a period of exceptional national economic growth. This has raised questions regarding wealth distribution, power and governance. Based on feedback from Chief...

Both the role of the CFO (chief financial officer) and the discipline of accounting can be viewed as being in transition due to developments in the e-Business world. One perspective suggests that CFOs are becoming e-process architects - an alternative suggests that the CFO role is becoming...