How can we improve the measurement and visualisation of intangibles for accounting and management purposes? This is the focus of the present Special Issue of Journal of Management Control. The underlying idea is to present fresh dimensions in the study of corporate intangibles and intellectual capital with the aim of providing a positive contribution towards a paradoxical situation. Indeed, there is a wide consensus about the fundamental importance of these resources for the development of companies and their strategic and competitive advantages, and yet the measurement and management of intangibles appear still largely overlooked in the literature and even more in corporate practice. Research and development processes, intellectual capital, human resources, and knowledge creation are critical intangibles which are subject to scholarly probing in this Special Issue.
Scheda prodotto non validato
Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo
|Titolo:||Special Issue: Measuring and Managing Intangibles for Accounting Use|
|Autori interni:||ZAMBON, Stefano|
|Data di pubblicazione:||2011|
|Rivista:||JOURNAL OF MANAGEMENT CONTROL|
|Appare nelle tipologie:||03.1 Articolo su rivista|