Intellectual capital, management accounting practices and corporate performance : perceptions of managers

By M. Tayles, Richard Pike, Saudah Sofian. 2007

271 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/d7e16d530e6340173bc090c888a0ef6a3eec7f92

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Citations in the corpus

Intellectual capital in service‐ and product‐oriented companies (2010, background): “Several studies have shown that companies undertaking a systematic approach to IC management tend to obtain better results from knowledge-related production than those using a fragmented and haphazard style ( Tayles et al. , 2007”
Intellectual capital and performance measurement systems in Iran (2018, background): “In parallel with the long-standing recognition of the prominence of intellectual capital (IC) in determining a firm’s value, there is also a growing debate on the role of management accounting and control systems within the IC setting (see among others, Tayles et al., 2002; Tayles et al., 2007; Wide”
Examining the influence of corporate governance on intellectual capital efficiency: Evidence from top service firms in Australia (2015, background): “There is, however, a broad consensus that IC consists of three main elements, namely, human capital, structural capital and relational capital (Mouritsen, 1998; Sveiby, 1998; Bontis, 1999; Tayles et al., 2007)[3].”
Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “Intellectual capital is increasingly recognised as having much greater significance in creating and maintaining competitive advantage and shareholder value (Tayles et al., 2007).”
A multidimensional view of intellectual capital: the impact on organizational performance (2015, methodology): “Nowadays, organizations should be held accountable for their performance for a broad range of clients, from the board of managers to staff, and investors to market regulators (Tayles et al., 2007).”
Human capital measures, strategy, and performance: HR managers' perceptions (2008, unknown): “Given HC's central role in performance and value creation, the question rapidly arose as to how to render « tangible » these intangibles as well as to make explicit tacit knowledge (Johanson et al., 2001; Tayles et al., 2007).”
The impact of intellectual capital on firms' market value and financial performance (2011, background): “…identify three basic components of IC; human capital, structural capital and customer (relational) capital (Bontis, 1998; Holton and Yamkovenko, 2008; Mavridis and Kyrmizoglou, 2005; Ruta, 2009; Tayles et al., 2007; Yang and Lin, 2009; Zerenler and Gozlu, 2008; Wall, 2007; Walsh et al., 2008).”
Management accounting in less developed countries: what is known and needs knowing (2009, background): “Financial capital budgeting measures (but rarely “real options”) were used but possibly to legitimise decisions (Tales and Sofian, 2007).”
Corporate governance and intellectual capital disclosure (2016, background): “For knowledge rich organisations within these countries, it is the intellectual capital (IC) rather than the physical and financial capital, which is deemed to be a key source of competitive advantage and shareholder value (Tayles et al., 2007).”
Intellectual Capital Disclosure and Market Capitalization (2014, background): “Hence, it is expected that IC information may not be adequately reported to the stakeholders partly due to strict recognition criteria for intangible assets that do not allow intellectual resources to be shown as an asset in the statement of financial position (Tayles et al., 2007).”
The Relationship between Intellectual Capital and Corporate Performance (2012, background): “[6].”