Accounting for intangibles and intellectual capital : a literature review from 2000 to 2020
Garanina, Tatiana; Hussinki, Henri; Dumay, Johannes (2021-01-22)
Wiley Accounting and Finance Association of Australia and New Zealand
22.01.2021
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi-fe2021041310258
https://urn.fi/URN:NBN:fi-fe2021041310258
Kuvaus
vertaisarvioitu
© Wiley 2021. This is the pre-peer reviewed version of the following article: Garanina, T., Hussinki, H. & Dumay, J. (2021). Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020. Accounting and Finance, which has been published in final form at https://doi.org/10.1111/acfi.12751. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.
© Wiley 2021. This is the pre-peer reviewed version of the following article: Garanina, T., Hussinki, H. & Dumay, J. (2021). Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020. Accounting and Finance, which has been published in final form at https://doi.org/10.1111/acfi.12751. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.
Tiivistelmä
This article presents the results of a systematic literature review on intangibles and intellectual capital (IC) focusing on articles published in the top 20 accounting journals between 2000 and 2020. We find that North American accounting scholarship during this period has predominantly focused on identifiable intangibles and how these appear in the balance sheet. Much less attention has been given to management issues and IC, even though these issues are more common in European and Australian accounting literature. By evaluating recent developments and trends, this contribution aims at identifying promising avenues for future research endeavours.
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