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Contemporary Issues in Management Accounting$
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Alnoor Bhimani

Print publication date: 2006

Print ISBN-13: 9780199283361

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780199283361.001.0001

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Making management accounting intelligible

Making management accounting intelligible

Chapter:
(p.308) 14 Making management accounting intelligible
Source:
Contemporary Issues in Management Accounting
Author(s):

Hanno Roberts

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199283361.003.0014

This chapter examines how existing managerial accounting mechanisms and conceptual frameworks can be brought to bear on the coordination and integration of (accumulated and generated) knowledge. The resource-base theory (RBT) and the roles of learning processes, knowledge, and the generation of organizational capabilities are briefly discussed. The intellectual capital framework is introduced and the place that management accounting takes within that framework is considered. The implications of the intellectual capital concept for the management accounting field are discussed, focusing on the concepts of connectivity and relational networks.

Keywords:   resource-based theory, knowledge, intellectual capital, learning processes

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