A study on intellectual capital, management accounting practices and corporate performance in six large Malaysian companies
knowledge and information are prime commodities in today’s ‘knowledge-economy’ where economic enterprises are increasingly knowledge-based and technologically-driven. Knowledge firms have a large proportion of their investment in intangible assets, and this poses a real challenge both...
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主要な著者: | , , |
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フォーマット: | Book Section |
言語: | English |
出版事項: |
Penerbit UTM
2008
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主題: | |
オンライン・アクセス: | http://eprints.utm.my/id/eprint/16752/1/SaudahSofian2009_IntellectualCapitalManagementAccountingPractices.pdf http://eprints.utm.my/id/eprint/16752/ |
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要約: | knowledge and information are prime commodities in today’s
‘knowledge-economy’ where economic enterprises are increasingly
knowledge-based and technologically-driven. Knowledge firms have
a large proportion of their investment in intangible assets, and this
poses a real challenge both for financial and managerial accounting
that traditionally have not adequately reflected the investment and
performance of intangibles in financial statements.
increasingly, however, it is being recognised that intangible
assets and intellectual capital (IC) are the keys to attaining competitive
advantage for knowledge firms (Segelod, 1998), especially in
the world’s liberalised economy.
knowledge-based assets are the
foundation for success in the 21
st
century. Wiig (1997) argues that
knowledge and IC play a fundamental role within modern enterprises,
many leading organisations, such as Skandia Insurance and Ernst
&Young, have successfully managed knowledge and IC. Klein and
Prusak (1994) define IC as “packaged useful knowledge”. Sullivan
(2000) suggests that IC basically constitutes knowledge, lore, ideas,
and innovations. |
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