Accounting for Intangibles, the Knowledge Economy and the Issue of Memory: Some Insights from the Philosophy of Bergson

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Abstract

Value is increasingly found in human subjects and in particular within their minds. This places the individual at the centre of economic life and therefore the inner life of individual merits more attention. A key element of humanity is memory and it drives such phenomena as trust and goodwill, essential in modern business. Bergson’s philosophy examines the interaction of mind and matter and in this reflects the dualism of the knowledge economy. His work on memory offers important insights for those seeking to account for and manage intangible assets. Our paper examines, through the prism of Bergsonian philosophy, the implications for accounting practice of the increased importance of intangible assets in modern corporations.

Original languageEnglish (Ireland)
Pages (from-to)49-64
Number of pages16
JournalPhilosophy of Management
Volume12
Issue number3
DOIs
Publication statusPublished - 1 Sep 2013

Keywords

  • Corporate Governance
  • Intangible Asset
  • Intellectual Capital
  • Knowledge Economy
  • Relational Capital

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