.... The study is based on historical archival research at the National Archives of Malaysia and at the National Library of Malaysia. Findings Though classical, the underlying accounting practices were shown to consummate in an articulated model of measurement activities based on specific proportion of gold...

..., it proposes a semiotic perspective on the accounting statement. Design/methodology/approach The paper takes an interdisciplinary approach in the theoretical framing of IFRS recognition and measurement principles that underlie the statement of financial position. It mobilises Saussure and Barthes’ sign...

...Thierry Viale; Yves Gendron; Roy Suddaby Purpose The authors study how communication agencies became important sites for the rise of measurement expertise in the government of consumer conduct following the development of online consumption. The purpose of this paper is to focus on the processes...

...Michael Jones; Malcolm Smith Purpose – The study aims to explore the use of alternative measures of “understandability” on accounting texts. This includes the meaning identification test (MIT) and the sentence verification technique (SVT), which have not previously been used by accounting...

...Markus J. Milne; Suzana Grubnic; Frances Bowen; Bettina Wittneben Purpose A fully functioning carbon accounting system must be based on measurement that is materially accurate, consistent over space and time, and incorporates data uncertainty. However, achieving these goals is difficult because...

...Bino Catasús; Sofi Ersson; Jan‐Erik Gröjer; Fan Yang Wallentin Purpose The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”. Design/methodology/approach The paper starts by reviewing the critique of the adage...

.... Originality/value The main implication of this paper is that research in IC can take up new forms of inquiry that will complement and extend the currently used approaches. © Emerald Group Publishing Limited 2006 Intellectual capital Research Measurement This paper contrasts two approaches...

...Kenneth A. Merchant Purpose This paper discusses how to choose a measure or set of measures for the purposes of evaluating and rewarding general managers' performances. Design/methodology/approach The paper describes a set of criteria that is useful for evaluating any measure or set...

... a decade, the empirical financial graphics literature has focused on examining company reporting practices. A particular concern has been measurement distortion, which violates a fundamental principle of graph construction. Unfortunately, it is not yet known whether observed levels of measurement...

...Jeltje van der Meer‐Kooistra; Siebren M. Zijlstra In today’s knowledge‐based economy intellectual capital (IC) is becoming a major part of companies’ value. Being able to manage and control IC requires that companies can identify, measure and report internally on IC. As financial accounting rules...

... (Mouritsen et al., 2002). © MCB UP Limited 2001 Information Capital Research Intangible assets Measurement From a research perspective, two main intellectual capital missions seem to be evolving (Petty and Guthrie, 2000a). First, there is the continuing quest to develop...