Application of intellectual capital in management accounting practices

• Main Authors: Mastor, Nor Hamimah, Md. Som, Hishamuddin, Rajab, Azizah, Mohamed Saat, Maisarah
• Format: Monograph
• Language: English
• Published: Universiti Teknologi Malaysia 2004
• Subjects: H Social Sciences (General)
• Online Access: http://eprints.utm.my/id/eprint/2703/1/71974.pdf; http://eprints.utm.my/id/eprint/2703/

Intellectual capital literature devotes considerable growing attention to its valuation, measurement and reporting, but far less attention to its implications for managerial accounting. This study concerns the impact of IC on management accounting practices (MAP) and corporate performance. It examin...