Article: Intellectual Capital Reporting: Lessons from Hong Kong and Australia

Intellectual Capital Reporting: Lessons from Hong Kong and Australia. J. Guthrie, R. Petty and F. Ricceri. The Institute of Chartered Accountants of Scotland, 2007, vii and 118pp. ISBN 978-1-904574-27-9. £15

This monograph is a further contribution to the contemporary intangibles field published by the Institute as one element of its continuing interest in promoting debate about the future of business reporting. Its authors have been active in this field for a number of years, with Guthrie in particular having actively promoted intellectual capital research through both his own publications and via the Accounting, Auditing and Accountability Journal of which he is co-editor. As the title ...

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