Special issue: Intellectual capital

International Journal of Accounting, Auditing and Performance Evaluation 4(4/5) 2007

• Positioning management accounting on the intellectual capital agenda
• The recent history of intellectual capital: the most significant topics and contexts in its development
• A review of existing methods to quantify intangible assets
• Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles
• Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study
• Intellectual capital disclosures and the association with first-day returns in initial public offerings
• Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context
• An IT capital performance indicator study: evidence from a Taiwan financial service industry case study
• Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital