Blaug, Ricardo and Lekhi, Rohit (2009) Accounting for intangibles: financial reporting and value creation in the knowledge economy. Technical Report. The Work Foundation.
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Official URL: http://www.theworkfoundation.com/assets/docs/publi...
A new report from The Work Foundation highlights the urgent need for UK organisations to adopt a more comprehensive and consistent approach to how they financially record their investments in intangible assets. As industrialised economies are increasingly becoming knowledge-based, competitive advantage and organisational performance are increasingly generated from investment in intangible knowledge-based assets such as R&D, human and organisational performance. The report outlines that, while there is widespread recognition of the value of such assets, we are still unable to account for them mainly because of a lack of appropriate accountancy measures. As a result, investors, shareholders and senior managers are likely to come up with less well-informed decisions.
|Item Type:||Monograph (Technical Report)|
|Research Community:||University of Westminster > Social Sciences, Humanities and Languages, School of|
|Deposited On:||01 Aug 2011 11:14|
|Last Modified:||01 Aug 2011 11:14|
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