Abstract:
The measurement and reporting of intellectual capital has recently
attracted a growing interest from accounting researchers, promoting a lively and far-
reaching debate. Intellectual capital disclosures are pioneering forms of
communication that inform internal as well as external readers of the attempts to
manage and create value from intellectual resources. It is an effort to progress the
project of accounting for intellectual capital and to suggest the adoption of a critical
accounting perspective. This would entail exploring the possibilities of intellectual
capital providing its own accounts, rather than remaining imprisoned within
accounts devised by others.
