TY - JOUR
T1 - Positioning management accounting on the intellectual capital agenda
AU - Cleary, Peter
AU - Kennedy, Tom
AU - O'Donnell, David
AU - O'Regan, Philip
AU - Bontis, Nick
PY - 2007
Y1 - 2007
N2 - This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT sector the findings are mixed. They show positive path coefficients between management accounting systems, structural capital and business performance, as proposed by the model but none are statistically significant. Other relationships found, however, strongly support earlier work in the field of intellectual capital.
AB - This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT sector the findings are mixed. They show positive path coefficients between management accounting systems, structural capital and business performance, as proposed by the model but none are statistically significant. Other relationships found, however, strongly support earlier work in the field of intellectual capital.
KW - Intellectual capital
KW - Irish ICT sector
KW - Management accounting systems
KW - Performance
UR - https://www.scopus.com/pages/publications/59949096609
U2 - 10.1504/IJAAPE.2007.017083
DO - 10.1504/IJAAPE.2007.017083
M3 - Article
AN - SCOPUS:59949096609
SN - 1740-8008
VL - 4
SP - 336
EP - 359
JO - International Journal of Accounting, Auditing and Performance Evaluation
JF - International Journal of Accounting, Auditing and Performance Evaluation
IS - 4-5
ER -