Intellectual capital: Measurement, recognition and reporting
South African Journal of Economic and Management Sciences
| Field | Value | |
| Title | Intellectual capital: Measurement, recognition and reporting | |
| Creator | Cronje, Christo Johannes Moolman, Sindiswa | |
| Description | In the past few decades, the economy has moved from an industrial to a knowledge economy. Consequently, basic factors of production now no longer comprise only natural resources, capital and labour, but also intellectual capital. Despite the shift from an industrial to a knowledge economy, the accounting framework and financial reporting have not changed sufficiently to include intellectual capital. The research problem attempts to explore whether the theory of accounting should be modified for a standardised and comparable approach when accounting and reporting on intellectual capital. To solve the research problem, a literature review and content analysis on corporate annual reports were used. The results of this study indicate that the theory of accounting should be modified to ensure a standardised and comparable approach when accounting and reporting on intellectual capital in corporate annual reports. | |
| Publisher | AOSIS Publishing | |
| Date | 2013-02-26 | |
| Identifier | 10.4102/sajems.v16i1.244 | |
| Source | South African Journal of Economic and Management Sciences; Vol 16, No 1 (2013); 1-12 2222-3436 1015-8812 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://sajems.org/index.php/sajems/article/view/244/216
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