Abstract
How can organizations best account for knowledge management? In this chapter, we explore two dimensions of this problem: (1) determinants of the value of accounting information and the economic and institutional forces that shape existing knowledge accounting (KA) efforts, and (2) a discussion of six proposed alternative methods of knowledge accounting. We conclude by arguing that KA is problematic due to the economic characteristics of knowledge.
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Stone, D.N., Warsono, S. (2004). Does Accounting Account for Knowledge?. In: Holsapple, C.W. (eds) Handbook on Knowledge Management 1. International Handbooks on Information Systems, vol 1. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-24746-3_13
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DOI: https://doi.org/10.1007/978-3-540-24746-3_13
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