Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far-reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and...

From the early 1990’s, both the marketing and accounting disciplines have reported insightful and similar developments. In seeking to define and measure the marketing concept, research on ‘market orientation’ has highlighted the need for organization-wide information and action on...

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far‐reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and...

Purpose – The purpose of this paper is to identify brand management accounting as a further approach to accounting for brands and to suggest a number of possible measurement metrics it might incorporate. Design/methodology/approach – The paper is discursive in nature, developing a critique...

Purpose – The purpose of this paper is to identify employee wellness as a further component of intellectual capital and to illustrate how it might be possible to account for it in ways that depart from accounting's traditional focus on costs and valuations. Design/methodology/approach – The...