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A critical perspective on intellectual capital non-financial reporting

Author

Listed:
  • Nicoleta Maria Ienciu
  • Ionel-Alin Ienciu

Abstract

The aim of the present paper is to examine intellectual capital (IC) non-financial reporting endeavours and critically analyse how they have been highlighted within the literature. Taking into consideration that the implication of this paper for both academics and practitioners is to create a continued discourse about the importance of reporting non-financial information related to IC the paper investigates how IC non-financial reporting might continue to develop. The dataset for this analysis is based on examining IC literature including works of Danish Ministry of Science, Technology and Innovation (DMSTI) and European Commission.

Suggested Citation

  • Nicoleta Maria Ienciu & Ionel-Alin Ienciu, 2016. "A critical perspective on intellectual capital non-financial reporting," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 8(2), pages 118-131.
    • Handle: RePEc:ids:ijcrac:v:8:y:2016:i:2:p:118-131
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