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Author: | Lönnqvist, A. Kujansivu, P. Antola, J. |
Title: | Are management accountants equipped to deal with intellectual capital? |
Journal: | Liiketaloudellinen aikakauskirja
2006 : 3, p. 355-368 |
Index terms: | management accounting accountants intellectual capital |
Language: | eng |
Abstract: | This discussion paper deals with the purpose of management accounting (hereafter as: m-a.), challenges in accounting for intellectual capital (IC), needs for m-a. information about IC, and the methods and frameworks for the m-a. of IC. There is presented a classification of some IC m-a. methods. |
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