... to intellectual capital based upon Habermas’ concept of communicative action. © MCB UP Limited 2001 Intellectual capital Recognition Management Accounting Drucker’s (1994) claim that knowledge is becoming the only meaningful economic resource is complemented by Quinn’s (1992) assertion...

... systems theoretic approaches, our point of departure in exploring this emergent dynamic, with implications for people management and accountancy, is the set of symmetric and reciprocal relations presupposed in Habermas’ concept of communicative action. Resources Intellectual capital Recognition...