Intellectual capital, management accounting practices and corporate performance : perceptions of managers

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Intellectual capital, management accounting practices and corporate performance : perceptions of managers

The purpose of the paper was to examine whether, and in what way, managers perceive that the level and shape of intellectual capital (IC) within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk management. It al...

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Bibliographic Details
Main Authors:	Tayles, Mike, Pike, Richard H., Sofian, Saudah
Format:	Article
Published:	Emerald Group Publishing Limited 2007
Subjects:	H Social Sciences (General)
Online Access:	http://eprints.utm.my/8734/

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