Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020

Tatiana Garanina, Henri Hussinki, John Dumay

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

4 Citationer (Scopus)

Abstrakt

This article presents the results of a systematic literature review on intangibles
and intellectual capital (IC) focusing on articles published in the top 20
accounting journals between 2000 and 2020. We find that North American
accounting scholarship during this period has predominantly focused on
identifiable intangibles and how these appear in the balance sheet. Much less
attention has been given to management issues and IC, even though these issues
are more common in European and Australian accounting literature. By
evaluating recent developments and trends, this contribution aims at identifying
promising avenues for future research endeavours.
OriginalsprogEngelsk
TidsskriftAccounting and Finance
Vol/bind61
Udgave nummer4
Sider (fra-til)5111-5140
Antal sider30
ISSN0810-5391
DOI
StatusUdgivet - 2021

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