Thinking critically about intellectual capital accounting

Abstract

The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far-reaching debate. Two related issues have informed this debate. It is possible to identify these issues as exemplifying financial reporting and management accounting perspectives on the emergence of intellectual capital. Provides a commentary on the progress of the debate to date, while also attempting to contextualise some of the issues it entails in both earlier and wider debates. In an effort to progress the project of accounting for intellectual capital, suggests the adoption of a critical accounting perspective. This would entail exploring the possibilities of intellectual capital providing its own accounts, rather than remaining imprisoned within accounts devised by others

Intellectual Capital dan Keunggulan Kompetitif (Studi Empiris Perusahaan Manufaktur versi Jakarta Stock Industrial Classification-JASICA)

“…Peran sumber daya yang bersifat takberwujud (aset takberwujud) menjadi lebih dominan dibandingkan sumber daya berwujud. Hal ini kemudian berkembang menjadi topik penelitian dalam ranah akuntansi (Bozollan, et al 2006, Singh and Zahn 2008, Skinner 2008, yang kemudian mempertanyakan relevansi dan reliabilitas dari laporan keuangan yang merupakan sarana pelaporan atas aset perusahaan (Lev andZarowin 1999, Roslender andFincham 2001).…”

Lessons for progressing narrative reporting: Learning from the experience of disseminating the Danish Intellectual Capital Statement approach

“…Equally, the evidence that a focus on employees/human capital seems to have become firmly intertwined with the pursuit of IC reporting also brings its own rewards perhaps. Although not all contributors to the early body of IC literature from the mid-1990s sought to privilege the human capital component, some were less inclined to disguise their allegiances, including Edvinsson (1997) and Roslender and Fincham (2001). For them, any coherent attempt to account for people, however modest, holds out the prospect of a realisation that in the last analysis it is employees that provide the key to the sustained creation and delivery of value to customers, society and shareholders alike.…”

“…The authors are supportive of the various attempts to develop IC reporting frameworks, including the ICS approach, on the grounds that the such initiatives ultimately would seem to hold out the prospect of providing employees with a greater opportunity to develop an emancipatory accounting praxis. After Roslender and Fincham (2001) they recognise that the human capital component of IC constitutes its primary component, thereby meriting the designation of primary IC (see also Roslender and Fincham 2004;Roslender et al, 2015). The challenge to critical accounting researchers is to work in tandem with employees (human capital) in the development and diffusion of its own self accounts in the form of narratives designed to demonstrate the primary role of labour within the value creation and delivery process.…”

Appraisal of Human Resource Accounting on Profitability of Corporate Organization

“…However, Roslender and Fincham (2001), and also revealed areas through which organizations invest money relative to their human resources. The identified areas are Advertisement, Recruitment and Selection, Familiarization and Training, Training and Development, Medical and Entertainment.…”