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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Bibliographic Details
Published in:Accounting, auditing, & accountability Vol. 15; no. 2; pp. 251 - 267
Main Authors: Tayles, Mike, Bramley, Andrew, Adshead, Neil, Farr, Janet
Format: Journal Article
Language:English
Published: 01-01-2002
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