Intellectual capital accounting as management fashion: a review and critique
By R. Fincham, R. Roslender. 2003
133 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/57511549ef90ad7b13b80d974c6d4c6013f2cda8
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- N. Steenkamp
- V. Kashyap
- Georgios N. Theriou
- Charalampos Tsairidis
- Dimitrios I. Maditinos
- Dimitrios Chatzoudes
- Anne-Laure Mention
- Neha Smriti
In Management Information Systems
In Strategy and Management
- N. Steenkamp
- V. Kashyap
- Georgios N. Theriou
- Charalampos Tsairidis
- Dimitrios I. Maditinos
- Dimitrios Chatzoudes
- Anne-Laure Mention
- Neha Smriti
Citations in the corpus
- Intellectual Capital, Innovation and Performance: a Systematic Review of the Literature (2012, background): “HC is the only generative intangible (Ahonen, 2000) as individuals are the ones who provide organizations with competences, engage in customer relations and are the source of intellectual property (Fincham & Roslender, 2003).”
- Importance and contribution of intangible assets: SME managers' perceptions (2010, background): “These comments support and highlight the criticisms as discussed in the literature relating to the problematic issues of framing and separating IC, and of constructing distinct boundaries around IC ( Fincham and Roslender, 2003a”
- The impact of intellectual capital on firms' market value and financial performance (2011, background): “For example, Firer and Williams (2003), in a study conducted on South Africa, failed to identify a relationship between VAIC and profitability, productivity and market value, while Chen et al.”