Potholes of knowledge accounting model

Ahmed Ali Mohammad

International Journal of Learning and Intellectual Capital, 2013, vol. 10, issue 3/4, 314-325

Abstract: Knowledge age is a fact not a fad. Knowledge business model has entirely different and new drivers than those business models that came before it. Transformation into knowledge economy has entailed seismic changes in the business infrastructure of companies. Utilisation of knowledge business model requires unique changes and restructuring for the accounting model. The theoretical question to be examined throughout the course of this paper is whether accounting by its status quo has a unique model of knowledge? Knowledge accounting as an academic subject has been largely neglected by the professional bodies and scholars of accounting. Measurement and disclosure of knowledge assets and revenues have represented the key critics and lacks of the accounting model and practices. Accordingly, this paper seeks to explore lacks of the existed accounting model that hinder the establishment of knowledge accounting model. The main methodological component of the current research has been based on analysing the literature of innovation, knowledge management, and accounting. Such analysis has shown serious potholes in the logical structure of the accounting model. The paper ends with the suggestions to extend the research for frameworking knowledge accounting.

Keywords: knowledge accounting; value creation; knowledge assets; interactive revenues; customer accounting; knowledge economy; innovation; knowledge management. (search for similar items in EconPapers)
Date: 2013
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