Publicação
Management and mobilization of intellectual capital using strategic management accounting practices: a theoretical approach
| Resumo: | 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. |
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| Autores principais: | Pires, Rui A.R. |
| Outros Autores: | Alves, Maria C.G.; Fernandes, Catarina |
| Assunto: | Intellectual capital Strategic management accounting Strategic management accounting practices Management Mobilization Theoretical approach |
| Ano: | 2019 |
| País: | Portugal |
| Tipo de documento: | comunicação em conferência |
| Tipo de acesso: | acesso restrito |
| Instituição associada: | Instituto Politécnico de Bragança |
| Idioma: | inglês |
| Origem: | Biblioteca Digital do IPB |
| Resumo: | 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. |
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