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Intellectual capital accounting in the UK: a field study perspective

Roslender, Robin; Fincham, Robin - 2004

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...

Persistent link: https://www.econbiz.de/10009463544

Intellectual capital accounting in the UK : A field study perspective

Roslender, Robin; Fincham, Robin - In: Accounting, Auditing & Accountability Journal 17 (2004) 2, pp. 178-209

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...

Persistent link: https://www.econbiz.de/10014640979

The management of intellectual capital and its implications for business reporting

Fincham, Robin; Roslender, Robin - 2003

Persistent link: https://www.econbiz.de/10004843633

Utilising narrative to improve the relevance of intellectual capital

Dumay, John; Roslender, Robin - In: Journal of accounting & organizational change 9 (2013) 3, pp. 248-279

Persistent link: https://www.econbiz.de/10010197986

Continuities in the use of the intellectual capital statement approach : elements of an institutional theory analysis

Nielsen, Christian; Roslender, Robin; Schaper, Stefan - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 1, pp. 16-28

Persistent link: https://www.econbiz.de/10011484199

Lessons for progressing narrative reporting : learning from the experience of disseminating the Danish Intellectual Capital Statement approach

Roslender, Robin; Nielsen, Christian - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 3, pp. 161-171

Persistent link: https://www.econbiz.de/10011775369

Explaining the demise of the intellectual capital statement in Denmark

Nielsen, Christian; Roslender, Robin; Schaper, Stefan - In: Accounting, auditing & accountability journal 30 (2017) 1, pp. 38-64

Persistent link: https://www.econbiz.de/10011629772