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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.
SCIMA record nr: 262990
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