There is growing interest in the new techniques of intellectual capital accounting (ICA) as a method of measuring and reporting the range of human and knowledge-based factors that create sustained economic value. This paper suggests that viewing ICA as an aspect of expanded forms of management...

This paper documents and compares the perceptions of key functional specialists regarding the contribution of 16 customer relational capital components to value creation and the motivations underlying its external disclosure. Findings of questionnaire surveys to samples of UK listed company...

Despite its thirty year history, strategic management accounting has yet to establish itself as a core element of managerial accounting. That it has the capacity to do so is immediately apparent from the term itself, which in turn explains its continuing appeal for those attracted to developing...