Strategic investments such as flexible manufacturing technology yield benefits to a company beyond the immediate cash flows. These strategic benefits can be captured, to some degree, using real option valuation techniques. However, real option models presume these can be identified and evaluated...

Purpose – The use of contingent knowledge workers may be an efficient means of investing in an organization's intellectual capital. However, exposing contingent workers to private, key competitive knowledge is considered risky. A study was undertaken to collect the costs, benefits and losses...

Purpose – The purpose of the paper was to examine whether, and in what way, managers perceive that the level and shape of intellectual capital (IC) within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk...