Management and mobilization of intellectual capital using strategic management accounting practices: a theoretical approach

Pires, Rui A.R.; Alves, Maria C.G.; Fernandes, Catarina

Publication

Management and mobilization of intellectual capital using strategic management accounting practices: a theoretical approach

2019Conference object

dc.contributor.author	Pires, Rui A.R.
dc.contributor.author	Alves, Maria C.G.
dc.contributor.author	Fernandes, Catarina
dc.date.accessioned	2020-02-24T09:44:43Z
dc.date.available	2020-02-24T09:44:43Z
dc.date.issued	2019
dc.description.abstract	This paper aims to discuss the role of strategic management accounting (SMA) practices to manage and mobilize intellectual capital (IC). Firstly, the definition and components of IC (i.e., human capital (HC), structural capital (SC) and relational capital (RC)) are presented and discussed in order to understand which they are and which they cover. Secondly, the definition and perspectives of SMA are presented and analyzed. Finally, the link between SMA practices and some IC resources is established and discussed. SMA practices enable the management and mobilization of IC resources such as innovation capacity (e.g., life cycle costing, integrated performance measurement and target costing), organizational learning and flexibility (e.g., integrated performance measurement, strategic pricing and target costing) and knowledge resources embedded in the organizational’ external relationships (e.g., attribute costing, integrated performance measurement, strategic pricing and target costing). Thus, this paper contributes to an important emerging issue of research regarding the mobilization of IC, stressing the role of SMA, and provides some research opportunities to future development.	pt_PT
dc.description.version	info:eu-repo/semantics/publishedVersion	pt_PT
dc.identifier.citation	Pires, Rui A.R.; Alves, Maria C.G.; Fernandes, C. (2019). Management and mobilization of intellectual capital using strategic management accounting practices: a theoretical approach. In K.S. Soliman (Ed.) Proceedings of the 34th International Business Information Management Association Conference. Madrid, p. 13914-13924. ISBN 978-0-9998551-3-3	pt_PT
dc.identifier.isbn	978-0-9998551-3-3
dc.identifier.uri	http://hdl.handle.net/10198/20664
dc.language.iso	eng	pt_PT
dc.peerreviewed	yes	pt_PT
dc.publisher	International Business Information Management Association (IBIMA)	pt_PT
dc.rights.uri	http://creativecommons.org/licenses/by-nc/4.0/	pt_PT
dc.subject	Intellectual capital	pt_PT
dc.subject	Strategic management accounting	pt_PT
dc.subject	Strategic management accounting practices	pt_PT
dc.subject	Management	pt_PT
dc.subject	Mobilization	pt_PT
dc.subject	Theoretical approach	pt_PT
dc.title	Management and mobilization of intellectual capital using strategic management accounting practices: a theoretical approach	pt_PT
dc.type	conference object
dspace.entity.type	Publication
oaire.citation.conferencePlace	Madrid	pt_PT
oaire.citation.endPage	13924	pt_PT
oaire.citation.startPage	13914	pt_PT
oaire.citation.title	34th International Business Information Management Association Conference	pt_PT
person.familyName	Pires
person.familyName	Fernandes
person.givenName	Rui A.R.
person.givenName	Catarina
person.identifier.ciencia-id	2B11-583E-8E83
person.identifier.ciencia-id	9E19-46B7-D5BC
person.identifier.orcid	0000-0001-8217-8459
person.identifier.orcid	0000-0002-3160-462X
person.identifier.rid	M-2554-2018
person.identifier.scopus-author-id	56016488900
person.identifier.scopus-author-id	57192082026
rcaap.rights	restrictedAccess	pt_PT
rcaap.type	conferenceObject	pt_PT
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