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http://bura.brunel.ac.uk/handle/2438/7681
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DC Field | Value | Language |
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dc.contributor.author | El-Tawy, N | - |
dc.contributor.author | Tollington, T | - |
dc.date.accessioned | 2013-10-25T08:55:59Z | - |
dc.date.available | 2013-10-25T08:55:59Z | - |
dc.date.issued | 2009 | - |
dc.identifier.citation | 32nd European Accounting Association Annual Conference, Tampere, Finland, 12-15 May 2009 | en_US |
dc.identifier.uri | http://bura.brunel.ac.uk/handle/2438/7681 | - |
dc.description | This article was submitted to and presented at the 32nd European Accounting Association Annual Conference. | en_US |
dc.description.abstract | Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional, separable and measurable and that financial recognition should be triggered by the recognition of an artefact. We apply these criteria to four organisational assets, that is, those intangible assets that are unlikely to be reported in the accounting domain. Findings: We do so in order to show how one may expand the basis on which assets can be reported financially to elements of intellectual capital as well as financial capital. Originality: The criteria have never been applied to organisational assets | en_US |
dc.language.iso | en | en_US |
dc.subject | Asset recognition | en_US |
dc.subject | Separability | en_US |
dc.subject | Artefacts | en_US |
dc.subject | Organisational assests | en_US |
dc.title | Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets | en_US |
dc.type | Conference Paper | en_US |
pubs.organisational-data | /Brunel | - |
pubs.organisational-data | /Brunel/Brunel Active Staff | - |
pubs.organisational-data | /Brunel/Brunel Active Staff/Brunel Business School | - |
pubs.organisational-data | /Brunel/Brunel Active Staff/Brunel Business School/Business | - |
Appears in Collections: | Business and Management Publications Brunel Business School Research Papers |
Files in This Item:
File | Description | Size | Format | |
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Fulltext.pdf | 409.59 kB | Adobe PDF | View/Open |
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