Publication
Contributions to the measurement and management of intellectual capital: an accounting perspective
| dc.contributor.author | Pires, Rui A.R. | |
| dc.contributor.author | Alves, Maria C.G. | |
| dc.date.accessioned | 2014-08-12T15:44:18Z | |
| dc.date.available | 2014-08-12T15:44:18Z | |
| dc.date.issued | 2011 | |
| dc.description.abstract | Intellectual capital (IC) represents a set of strategic assets, with an intangible nature, which contributes to the creation of competitive advantages and sustainable value, and therefore should be identified, measured, managed and published by organizations. The research carried out has shown the importance of IC for a sustainable success of an organization but also the paucity and the poverty of means to measure IC and to efficiently manage these important resources. The paper reviews the theoretical and empirical IC literature and has as main purpose to obtain an enhanced understanding of the contributions of management control and accounting systems for IC measurement and management, and particularly about the relationship between strategic management accounting practices (SMAP) and IC. Thus, specific objectives of this study are: addressing the definition of intellectual capital, identifying the main components of IC; understanding the role of management control and accounting in the measurement and management of IC and, addressing the relationship between IC and SMAP. The literature review was done using different sources. First, we used the ProQuest search keys on “Intellectual capital”, “Intangible assets” and “Strategic management accounting practices”. Then a manual search was done covering some of the major journals in the field. Next, we searched the sites FASB and IASB concerning statements and reporting relative to IC. Finally, we conducted a world-wide web search. In the particular case of SMAP it is visible that they enable the identification and management of some IC resources as the ability of innovation, production structures (with e.g. target costing), management of quality systems (with e.g. quality costing) and relationships with suppliers and customers (with e.g. the value chain costing). | por |
| dc.identifier.citation | Pires, Rui A.R.; Alves, Maria C.G. (2011). Contributions to the measurement and management of intellectual capital: An accounting perspective. In Castelnovo, W.; Ferrari, E. (Eds.) Proceedings of the 5th European Conference on Information Management and Evaluation. Como: University of Insubria, p. 411-419. ISBN 978-1-908272-12-6 | por |
| dc.identifier.isbn | 978-1-908272-12-6 | |
| dc.identifier.uri | http://hdl.handle.net/10198/10126 | |
| dc.language.iso | eng | por |
| dc.peerreviewed | yes | por |
| dc.publisher | Academic Publishing Limited | por |
| dc.subject | Intellectual capital | por |
| dc.subject | Human capital | por |
| dc.subject | Structural capital | por |
| dc.subject | Relational capital | por |
| dc.subject | Management control and accounting | por |
| dc.subject | Strategic management accounting practices | por |
| dc.title | Contributions to the measurement and management of intellectual capital: an accounting perspective | por |
| dc.type | conference paper | |
| dspace.entity.type | Publication | |
| oaire.citation.conferencePlace | University of Insubria, Varese/Como, Italy | por |
| oaire.citation.endPage | 419 | por |
| oaire.citation.startPage | 411 | por |
| oaire.citation.title | Proceedings of the 5th European Conference on Information Management and Evaluation | por |
| person.familyName | Pires | |
| person.givenName | Rui A.R. | |
| person.identifier.ciencia-id | 2B11-583E-8E83 | |
| person.identifier.orcid | 0000-0001-8217-8459 | |
| person.identifier.rid | M-2554-2018 | |
| person.identifier.scopus-author-id | 56016488900 | |
| rcaap.rights | restrictedAccess | por |
| rcaap.type | conferenceObject | por |
| relation.isAuthorOfPublication | 581c29a5-343e-40af-a670-abc4949c433f | |
| relation.isAuthorOfPublication.latestForDiscovery | 581c29a5-343e-40af-a670-abc4949c433f |