Detalhes do Documento

This paper aims to discuss the role of strategic management accounting (SMA) practices to manage and mobilize intellectual capital (IC). Firstly, the definition and components of IC (i.e., human capital (HC), structural capital (SC) and relational capital (RC)) are presented and discussed in order to understand which they are and which they cover. Secondly, the definition and perspectives of SMA are presented and analyzed. Finally, the link between SMA practices and some IC resources is established and discussed. SMA practices enable the management and mobilization of IC resources such as innovation capacity (e.g., life cycle costing, integrated performance measurement and target costing), organizational learning and flexibility (e.g., integrated performance measurement, strategic pricing and target costing) and knowledge resources embedded in the organizational’ external relationships (e.g., attribute costing, integrated performance measurement, strategic pricing and target costing). Thus, this paper contributes to an important emerging issue of research regarding the mobilization of IC, stressing the role of SMA, and provides some research opportunities to future development.