Audit researchsome reflections

  1. José A. Gonzalo-Angulo 1
  2. Anne M. Garvey 1
  1. 1 Universidad de Alcalá
    info

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2018

Volumen: 21

Número: 2

Páginas: 107-115

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2018.05.004 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Objetivos de desarrollo sostenible

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Información de financiación

The authors acknowledge financial contributions from the Spanish Ministry of Innovation and Science (research projects DER2009-09539, ECO2010-17463, ECO2010-21627, DER2012-33367, ECO2015-66240-P, DER2015-67918P), Castilla-La Mancha Regional Ministry of Education and Science (research project POII10-0134-5011), and Alcalá University, Madrid (research projects CCG2014/HUM-036 and CCG2016/HUM-056).

Financiadores

Referencias bibliográficas

  • Cañibano, L., García-Ayuso, M., & Sánchez, P. (2000). Accounting for intangibles: A literature review. Journal of Accounting Literature, 19, 102–137.
  • Dumay, J., & Garanina, T. (2013). Intellectual capital research: A critical examination on the third stage. Journal of Intellectual Capital, 14(1), 10–25.
  • Dumay, J. (2016). A critical reflection on the future of intellectual capital. Journal of Intellectual Capital, 17(1), 168–184.
  • Edvinson, L. (1997). Developing intellectual capital at Skandia. Long Range Planning, 30(3), 366–373.
  • Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: A decade of intellectual capital accounting research. British Accounting Review, 44(2), 68–82.
  • Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard measures that drive performance. Harvard Business Review, 70(1), 71–79.
  • Lev, B., & Zarowin, P. (1999). The boundaries of financial reporting and how to extend them. Journal of Accounting Research, 37(2), 353–385.
  • Lev, B., Cañibano, L., & Marr, B. (2005). An accounting perspective of intellectual capital. In B. Marr (Ed.), Perspectives on intellectual capital. London: Elsevier.
  • Lev, B., & Gu, F. (2016). The end of accounting and the path forward for investors and managers. Hoboken, New Jersey: Wiley.
  • MERITUM. (2002). In L. Can˜ ibano, P. Sánchez, M. García-Ayuso, & C. Chaminade (Eds.), Guidelines for managing and reporting on intangibles (Intellectual Capital Report). Madrid: Vodafone Foundation.
  • Mouritsen, J., Bukh, P. N., Flagstad, K., Thorbjørnsen, S., Johansen, M. R., Kotnis, S., et al. (2003). Intellectual capital statement in practice – Inspiration and good advice. Copenhagen: Danish Ministry of Science, Technology and Innovation.
  • Ricardis. (2006). Reporting intellectual capital to augment research, development and innovation in SMEs. Brussels: European Communities – DG for Research.
  • Stuart, T.A. (1997). Intellectual capital: The New Wealth of Organisations. London: Doubleday-Currency.
Fuente de los datos: Dialnet