... 2009 Management accounting Intellectual capital Business performance Ireland Until recently, the global economic landscape was dominated by the industrial and agricultural eras, in which economic value was synonymous with tangible assets. However, the emergence of a new economic...

... and Petty, 2000), Ireland (Brennan, 2001) and Italy (Bozzolan et al., 2003) have not taken into account the possibility of the existence of intellectual liabilities in their study of ICD. Only Abeysekera and Guthrie (2004; 2005) acknowledge and incorporate both intellectual assets and liabilities...

... elapses and experience accumulates” (Holland, 1995 , p. 23). © MCB UP Limited 2003 Human relations Interaction Intangibility Value Intellectual capital Ireland It is people, through their collaboration and interaction who innovate – in universities, colleges, institutions...