Tayles, Mike; Bramley, Andrew; Adshead, Neil; Farr, Janet - In: Accounting, Auditing & Accountability Journal 15 (2002) 2, pp. 251-267
Given the considerable increase in knowledge‐based and technology driven companies, the accounting profession has been wrestling with the valuation of intangibles and particularly intellectual capital. This paper is based on our interaction, as a multi‐disciplined team, with service...
