A critical perspective on intellectual capital non-financial reporting

Nicoleta Maria Ienciu and Ionel-Alin Ienciu

International Journal of Critical Accounting, 2016, vol. 8, issue 2, 118-131

Abstract: The aim of the present paper is to examine intellectual capital (IC) non-financial reporting endeavours and critically analyse how they have been highlighted within the literature. Taking into consideration that the implication of this paper for both academics and practitioners is to create a continued discourse about the importance of reporting non-financial information related to IC the paper investigates how IC non-financial reporting might continue to develop. The dataset for this analysis is based on examining IC literature including works of Danish Ministry of Science, Technology and Innovation (DMSTI) and European Commission.

Keywords: intellectual capital research; non-financial reporting; Maxon Telecom Company; critical perspective; practical implications; intellectual capital reporting; literature review. (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:8:y:2016:i:2:p:118-131

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