Please use this identifier to cite or link to this item:
http://bura.brunel.ac.uk/handle/2438/7681
Title: | Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets |
Authors: | El-Tawy, N Tollington, T |
Keywords: | Asset recognition;Separability;Artefacts;Organisational assests |
Issue Date: | 2009 |
Citation: | 32nd European Accounting Association Annual Conference, Tampere, Finland, 12-15 May 2009 |
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 |
Description: | This article was submitted to and presented at the 32nd European Accounting Association Annual Conference. |
URI: | http://bura.brunel.ac.uk/handle/2438/7681 |
Appears in Collections: | Business and Management Publications Brunel Business School Research Papers |
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