Intellectual capital accounting in the UK: A field study perspective

By R. Roslender, R. Fincham. 2004

130 citations recorded by the source corpus.

Subfields: Clinical Psychology, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/3b640262bacd51e96c1a5d8c8f6314fc352ae7ac

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Clinical Psychology

1. Anne-Laure Mention
2. Nick Bontis
3. Richard Pike
4. R. Haniffa
5. Suresh Cuganesan
6. Jing Li

In Management Information Systems

1. Saudah Sofian
2. M. Tayles
3. Richard Pike
4. R. Haniffa
5. Suresh Cuganesan
6. Jing Li
7. Nick Bontis
8. Anne-Laure Mention

In Strategy and Management

1. Anne-Laure Mention
2. R. Haniffa
3. Richard Pike
4. Jing Li
5. Saudah Sofian
6. Nick Bontis
7. Gabriele Sampagnaro
8. C. Porzio

Citations in the corpus

• Intellectual Capital, Innovation and Performance: a Systematic Review of the Literature (2012, background): “Most definitions agree that human capital relates to the competence of employees, which includes the knowledge, skills, experiences and abilities of people (Roslender & Fincham, 2004).”
• Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “Roslender and Fincham (2004) explore intellectual capital awareness among UK firms, and the reasons and motives underlying such interest.”
• Intellectual capital‐in‐action and value creation: A case study of knowledge transformations in an innovation project (2005, background): “For more holistic reviews, refer to Starovic and Marr (2003) and Roslender and Fincham (2003).”
• Intellectual capital and performance within the banking sector of Luxembourg and Belgium (2013, background): “Human capital (HC) and business performance Recognized as the central component of IC, HC comprises the knowledge, skills, experiences and abilities of the members of the organization (Edvinsson and Malone, 1997; Roslender and Fincham, 2004).”
• The impact of the intellectual capital efficiency on commercial banks performance: Evidence from the US (2016, background): “15    In the literature, it is widely recognised that HC, which can be summarised as the knowledge, skills, experience and abilities of members of an organisation, is the most important component of IC (Edvinsson and Malone, 1997; Roslender and Fincham, 2004).”
• Intellectual capital, management accounting practices and corporate performance : perceptions of managers (2007, background): “The counter argument is that there is too much measurement of these issues and that narratives are more appropriate than accounting numbers ( Roslender and Fincham, 2004”