The Management of Intellectual Capital and Its Implications for Business Reporting
Auteur : Robin Fincham, Robin Roslender
Date de publication : 2003
Éditeur : Institute of Chartered Accountants of Scotland
Nombre de pages : 86
Résumé du livre
Looks to establish management's awareness of intellectual capital, and the approaches to accounting for this that are presently in place. Reports on the findings of interviews with representatives of a variety of management functions in six companies and with twelve experts that formed part of a study into the management of intellectual capital and how this impacts on business reporting.