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Reflections and projections: A decade of Intellectual Capital Accounting Research

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  • Guthrie, James
  • Ricceri, Federica
  • Dumay, John

Abstract

The purpose of this paper is to review and critique the field of Intellectual Capital Accounting Research (ICAR). The literature indicates that an organisational and business revolution is in progress concerning the need to understand the value of knowledge resources and how to manage them. The paper explores the field of ICAR by examining a decade of published research since Petty and Guthrie's (2000) seminal paper on ICA, “Intellectual capital literature review: Measurement, reporting and management” as published in the Journal of Intellectual Capital.

Suggested Citation

  • Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    • Handle: RePEc:eee:bracre:v:44:y:2012:i:2:p:68-82
    DOI: 10.1016/j.bar.2012.03.004
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    References listed on IDEAS

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