Intellectual capital accounting and reporting in the knowledge economy

By Arumugam Seetharaman, Hadi Helmi Bin Zaini Sooria, A. S. Saravanan. 2002

228 citations recorded by the source corpus.

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Intellectual capital disclosure and intangible value drivers: an empirical study (2007, background): “Literature overview and hypothesis development The present financial accounting framework is criticised as inadequate and failing to communicate the most important assets and resources of today’s business (Seetharaman et al., 2002).”
The Evolving research on intellectual capital (2008, background): “Rylander and Peppard (2003) propose a concept which links competitive strategy, identity and IC that is deemed more suitable for knowledge-intensive companies competing in uncertain environments.”
The Impact of Strategic Orientation on Intellectual Capital Investments in Customer Service Firms (2008, background): “Because systems capital represents the ability to apply human capital to a service exchange (Seetharaman et al. 2002), it is often viewed as a critical type of intellectual capital.”
The intellectual capital performance of the Japanese banking sector (2004, background): “Furthermore, when dealing with topics for which a great amount of critical sense is needed some portion of flexibility is required too (Seetharaman and Saravanan, 2002).”
Intellectual capital and corporate performance in knowledge‐intensive SMEs (2007, background): “Third, the firm doesn’t own or control all these resources (Seetharaman et al., 2002).”