Reflections and projections: A decade of Intellectual Capital Accounting Research

James Guthrie, Federica Ricceri and John Dumay

The British Accounting Review, 2012, vol. 44, issue 2, 68-82

Abstract: The purpose of this paper is to review and critique the field of Intellectual Capital Accounting Research (ICAR). The literature indicates that an organisational and business revolution is in progress concerning the need to understand the value of knowledge resources and how to manage them. The paper explores the field of ICAR by examining a decade of published research since Petty and Guthrie's (2000) seminal paper on ICA, “Intellectual capital literature review: Measurement, reporting and management” as published in the Journal of Intellectual Capital.

Keywords: Intellectual capital; Accounting; Research; Scholarship; Literature review (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (106)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:44:y:2012:i:2:p:68-82

DOI: 10.1016/j.bar.2012.03.004

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