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

• 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/id/eprint/8734/; http://dx.doi.org/10.1108/09513570710762575
• Institution: Universiti Teknologi Malaysia

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...