Accounting and intellectual capital : towards a new sociotechnical system-based paradigm

Abstract EN

Traditionally, intellectual capital has been treated as a nonasset in firms.

The changing nature of the work place - towards firms that can be characterized as knowledge intensive entities - requires a reexamination of past frameworks and practices.

This paper proposes a sociotechnical system-based framework as an alternative paradigm for the knowledge intensive firm.

An examination of Skandia's intellectual capital model is followed by a discussion about the role that the alternative framework can play in creating the learning organization, accounting systems and the measurement of intellectual capital.