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Erschienen in:
The Effectiveness of Reserves Development to Increase Effectiveness in Agricultural Organizations: Economic Assessment Kapitel lesen Erstes Kapitel lesen

2021 | OriginalPaper | Buchkapitel

Accounting Practice and Accounting Information Disclosure on Intellectual Capital: Systematization of International Approaches

verfasst von : Maria A. Vakhrushina, Alina A. Vakhrushina

Erschienen in: The Challenge of Sustainability in Agricultural Systems

Verlag: Springer International Publishing

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Abstract

This paper reviews and systematizes the modern international research on the accounting of intellectual capital in organizations and its reporting disclosure. As a result of the meta-analysis of national standards, projects, and initiatives developed in the period from the late 1980s to the present, we concluded that there is no unified concept of the intellectual capital report in the global world, which reduces the quality of its analysis by interested stakeholders. The paper identified the national features of presenting this data based on the analysis of foreign secondary literature from 10 countries on intellectual capital disclosure. The paper reveals the role of management accounting in solving the problem of forming intellectual capital reports in foreign countries.

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Metadaten
Titel
Accounting Practice and Accounting Information Disclosure on Intellectual Capital: Systematization of International Approaches
verfasst von
Maria A. Vakhrushina
Alina A. Vakhrushina
Copyright-Jahr
2021
Buch
The Challenge of Sustainability in Agricultural Systems

Print ISBN: 978-3-030-72109-1

Electronic ISBN: 978-3-030-72110-7

Copyright-Jahr: 2021

DOI
https://doi.org/10.1007/978-3-030-72110-7_43