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Article: The measurement and management of intellectual capital: AN INTRODUCTION.
- Article from:
- Management Accounting (British)
- Article date:
- February 1, 2000
- Author:
CopyrightCOPYRIGHT 2000 Chartered Institute of Management Accountants (CIMA). This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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This article follows a study that was commissioned by the Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC).It reviews some of the major issues surrounding the measurement and management of intellectual capital an d the accountant's role in this process.
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