Dealing with the management of intellectual capital The potential role of strategic management accounting
Given the considerable increase in knowledge-based and technology driven companies, the accounting profession has been wrestling with the valuation of intangibles and particularly intellectual capital. This paper is based on our interaction, as a multi-disciplined team, with service businesses and t...
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| Published in: | Accounting, auditing, & accountability Vol. 15; no. 2; pp. 251 - 267 |
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| Main Authors: | , , , |
| Format: | Journal Article |
| Language: | English |
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01-01-2002
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| Abstract | Given the considerable increase in knowledge-based and technology driven companies, the accounting profession has been wrestling with the valuation of intangibles and particularly intellectual capital. This paper is based on our interaction, as a multi-disciplined team, with service businesses and their concern to make visible and hence manageable the value of the intellectual capital of their employees and infrastructure. It is observed that valuation should not be left to the market but that internally the role of strategic management accounting can inform valuation, support decisions and promote competitive advantage. This could be undertaken by reference to strategically driven and formally established performance measures which are incorporated into a proposed valuation model. |
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| AbstractList | Given the considerable increase in knowledge‐based and technology driven companies, the accounting profession has been wrestling with the valuation of intangibles and particularly intellectual capital. This paper is based on our interaction, as a multi‐disciplined team, with service businesses and their concern to make visible and hence manageable the value of the intellectual capital of their employees and infrastructure. It is observed that valuation should not be left to the market but that internally the role of strategic management accounting can inform valuation, support decisions and promote competitive advantage. This could be undertaken by reference to strategically driven and formally established performance measures which are incorporated into a proposed valuation model. |
| Author | Bramley, Andrew Farr, Janet Adshead, Neil Tayles, Mike |
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| Cites_doi | 10.1006/mare.1998.0090 10.1016/S0024-6301(97)90260-0 10.1006/mare.1999.0120 10.1108/EUM0000000005869 10.1007/978-1-349-14494-5 10.1016/0361-3682(90)90011-I 10.1016/S0024-6301(98)00011-9 10.1504/IJTM.1999.002794 10.1287/mnsc.35.12.1504 10.1016/S0024-6301(98)80046-0 10.1108/09513570110403425 10.1016/S0263-2373(97)00087-X 10.1504/IJTM.1999.002788 10.1006/mare.1996.0010 10.1016/S0024-6301(97)90248-X 10.1006/mare.1996.0020 10.1108/EUM0000000004580 |
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| SubjectTerms | Accountability Accounting Auditing Business accounting Dealing Human capital Intellectual capital Intellectual property Knowledge base Management Markets Measurement Profession Service industry Strategic management Strategic planning |
| Subtitle | The potential role of strategic management accounting |
| Title | Dealing with the management of intellectual capital |
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