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Using strategic management accounting practices to measure and manage intellectual capital: a proposal

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dc.contributor.authorPires, Rui A.R.
dc.contributor.authorAlves, Maria C.G.
dc.contributor.authorFernandes, Catarina
dc.date.accessioned2020-04-23T14:21:29Z
dc.date.available2020-04-23T14:21:29Z
dc.date.issued2020
dc.description.abstractThe main purpose of this chapter is to examine the role of management accounting to measure and manage intellectual capital (IC), and more specifically to explore the potential role of strategic management accounting (SMA) in this process. In addition, this chapter is intended to link SMA practices and some IC resources. SMA practices enable the identification, measurement, and management of IC resources such as production processes and innovation capacity (e.g., target costing), quality management (e.g., quality costing), knowledge-based resources related to the organization´s external relationships (e.g., attribute costing, value chain costing, and target costing), and brand image (e.g., brand valuation/management). SMA practices, given its external orientation, enable, mainly, the identification and management of resources encompassed in relational capital. Therefore, this chapter contributes to the extant literature regarding the measurement and management of IC, highlighting the role of SMA, and provides some suggestions for further research.pt_PT
dc.description.sponsorshipThe authors would like to thank the Portuguese Foundation for Science and Technology within the project UID/GES/0463012019 and the Research Unit NECE I UBI for providing financial support for this research.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationPires, Rui A.R.; Alves, Maria C.G.; Fernandes, C. (2020). Using strategic management accounting practices to measure and manage intellectual capital: a proposal. In L. Farinha; A.B. Cruz; J.R. Sebastião (Eds.) Handbook of Research of Accounting and Financial Studies. Hershey: IGI Global, p. 37-62. ISBN 978-1-7998-2136-6pt_PT
dc.identifier.doi10.4018/978-1-7998-2136-6.ch003pt_PT
dc.identifier.eissn9781799821373
dc.identifier.isbn9781799821366
dc.identifier.urihttp://hdl.handle.net/10198/21799
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherIGI Globalpt_PT
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/pt_PT
dc.subjectManagement accountingpt_PT
dc.subjectStrategic management accountingpt_PT
dc.subjectIntellectual capitalpt_PT
dc.subjectMeasurementpt_PT
dc.subjectManagementpt_PT
dc.titleUsing strategic management accounting practices to measure and manage intellectual capital: a proposalpt_PT
dc.typebook part
dspace.entity.typePublication
oaire.citation.conferencePlaceHershey, PApt_PT
oaire.citation.endPage62pt_PT
oaire.citation.startPage37pt_PT
oaire.citation.titleHandbook of Research of Accounting and Financial Studiespt_PT
person.familyNamePires
person.familyNameFernandes
person.givenNameRui A.R.
person.givenNameCatarina
person.identifier.ciencia-id2B11-583E-8E83
person.identifier.ciencia-id9E19-46B7-D5BC
person.identifier.orcid0000-0001-8217-8459
person.identifier.orcid0000-0002-3160-462X
person.identifier.ridM-2554-2018
person.identifier.scopus-author-id56016488900
person.identifier.scopus-author-id57192082026
rcaap.rightsrestrictedAccesspt_PT
rcaap.typebookPartpt_PT
relation.isAuthorOfPublication581c29a5-343e-40af-a670-abc4949c433f
relation.isAuthorOfPublication8ab5a126-6c6f-4e57-9a3d-a40fbf1d80ff
relation.isAuthorOfPublication.latestForDiscovery581c29a5-343e-40af-a670-abc4949c433f

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