Intellectual Capital Reporting: New Accounting For The New Economy
In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual capital have become a pre-eminent economic resource and the basis for competitive advantage. Attempts to develop cogent accounting praxis that makes intellectual capital discussable and ther...
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Format: | Article |
Language: | English |
Published: |
Asian Academy of Management (AAM),
2002.
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Online Access: | Get fulltext |