Wider still and wider? A critical discussion of intellectual capital recognition, measurement and control in a boundary theoretical context

@inproceedings{Gowthorpe2009WiderSA,
  title={Wider still and wider? A critical discussion of intellectual capital recognition, measurement and control in a boundary theoretical context},
  author={Catherine Gowthorpe},
  year={2009}
}
Abstract This paper discusses intellectual capital (IC) accounting in the context of organisational boundary theory, building upon insights provided by Llewellyn [Llewellyn S. Managing the boundary. How accounting is implicated in maintaining the organisation. Accounting, Auditing and Accountability Journal 1994;7(4):4–23]. The impetus towards accounting, via recognition and measurement, or via description, for IC is examined from a boundary theoretical perspective, as it affects both financial… CONTINUE READING

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