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| Author: | Fincham, R. Roslender, R. |
| Title: | Intellectual capital accounting as management fashion: a review and critique |
| Journal: | European Accounting Review
2003 : VOL. 12:4, p. 781-795 |
| Index terms: | Accounting Management Intellectual capital Human capital |
| Language: | eng |
| Abstract: | There is growing interest in the new techniques of intellectual capital accounting (ICA) as a method of measuring and reporting the range of human and knowledge-based factors that create sustained economic value. This paper suggests that viewing ICA as an aspect of expanded forms of management knowledge, and in particular as a 'management fashion', provides critical insight into the technique's occupational and organizational roles. The paper reviews the emerging debate on ICA, and interprets the professional literature as a narrative that reveals accountancy's keen interest in ICA as a mechanism of exploiting tacit knowledge. |
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