What can studying the creation of knowledge tell us about how new technical fields emerge
and develop? This paper shows how a knowledge community may be necessary to support …

There is growing interest in the new techniques of intellectual capital accounting (ICA) as a
method of measuring and reporting the range of human and knowledge-based factors that …

In management studies, the relevance of intellectual capital (IC) in value creation processes
has been a research topic for many years. Several attempts have been made to develop …

Intellectual capital and related topics including intangibles, innovation, and knowledge have
rapidly climbed the management research agenda. Their significance lies in the contribution …

Purpose–The purpose of this paper is to offer reflections and critique not only on the current
state of the art for intellectual capital research (ICR) from an interdisciplinary accounting …

Abstract Intellectual Capital Reporting (ICR) has garnered increasing attention as a new
accounting technology that can engender significant organisational changes. However …

There is a growing discussion of intellectual capital and the knowledge economy more
generally within the accounting literature. This literature, however, has focused narrowly on …

New dedicated capital markets specialized in the public transactions of the stocks of 'science-
based companies' emerged in the USA during the 1970s. These new financial markets …

The accountancy profession's long association with measurement and reporting has
ensured that it has made a substantial contribution to the evolving intellectual capital field …

This paper will explore the emerging trend of business methods patenting by posing the
following question:“Is the growing emphasis on asserting ownership over some forms of …