search query: @author Mouritsen, J. / total: 15
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| Author: | Mouritsen, J. |
| Title: | Driving growth: economic value added versus intellectual capital |
| Journal: | Management Accounting Research
1998 : DEC, VOL. 9:4, p. 461-482 |
| Index terms: | GROWTH ECONOMICS MANAGEMENT ACCOUNTING |
| Language: | eng |
| Abstract: | The paper compares and contrasts Economic Value Added (EVA tm) and intellectual Capital (IC) as two technologies of managing oriented towards encouraging growth. The analysis suggests that EVA tm and IC contrast greatly. EVA tm is a financial management system based on radical delegation and "empowerment" and which therefore directs attention to the results created by managers. Based on financial micro-theory, EVA tm is a performance measure that attempts to account more for properly for the cost of capital. It is also a management control system. |
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