Jump to ContentJump to Main Navigation
Contemporary Issues in Management Accounting$
Users without a subscription are not able to see the full content.

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

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 21 October 2020

Making management accounting intelligible

Making management accounting intelligible

(p.308) 14 Making management accounting intelligible
Contemporary Issues in Management Accounting

Hanno Roberts

Oxford University Press

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

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .