عنوان انگلیسی مقاله:

Intellectual Capital: An Evolutionary Change in Management Accounting Practices

ترجمه عنوان مقاله: سرمایه فکری: تغییری تکاملی در راهکارهای حسابداری مدیریت

رشته: مدیریت مالی و حسابداری

سال انتشار: 2004

تعداد صفحات مقاله انگلیسی: 24 صفحه

منبع: International Paper

نوع فایل: pdf

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چکیده مقاله

It is widely recognised that intellectual capital (IC) – whether in the form of knowledge, experience, professional skill, good relationships, or technological capacity – is a major source of corporate competitive advantage. Whilst the literature places considerable growing attention on the valuation, measurement and reporting of IC for external reporting purposes, far less attention has been given to the implications for  managerial accounting.
This paper examines whether the degree and form of IC possessed within firms influences management accounting practice. We explore whether firms investing heavily in IC are more likely to emphasize non-financial measures and adopt a non-accounting style, focusing more on the strategic, and less on the financial, issues. We also examine whether such firms are better able to respond to unanticipated economic and market changes and achieve higher performance levels. The paper reports the preliminary results of a study conducted through survey and interviews with both accounting and non-accounting executives in over 100 large companies covering both high and low levels of IC. The study explored both the role of management accounting information and that of the management accountant.
Preliminary results suggest some evolution in management accounting practices for firms investing heavily in IC. This is observed in performance measurement and use of financial and non-financial measures, emphasis on planning and control, budgetary style, strategic appraisal of investments, risk management, and performance expectation. These findings are discussed and further explored through findings from interviews with finance managers in some of the firms analysed.
 Keywords: Intellectual Capital; Knowledge; Management Accounting; Financial and Nonfinancial Performance Measurement; Budgeting; Strategic Capital Investment Appraisal; Risk Management
 

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