Intellectual capital, management accounting practices and corporate performance : perceptions of managers
The purpose of the paper was to examine whether, and in what way, managers perceive that the level and shape of intellectual capital (IC) within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk management. It al...
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| 主要な著者: | , , |
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| フォーマット: | 論文 |
| 出版事項: |
Emerald Group Publishing Limited
2007
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| 主題: | |
| オンライン･アクセス: | http://eprints.utm.my/id/eprint/8734/ http://dx.doi.org/10.1108/09513570710762575 |
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