...Peter Cleary Purpose – The purpose of this paper is to develop and test a series of conceptual models that investigates the impact of management accounting (MA) (systems and information) on firms’ structural capital and business performance. It also replicates previous research in this area which...

... Structural equation modelling is used to test a large‐scale empirical study of more than 100 German business networks. Quantitative data are collected from the heads of the management accounting departments by means of a written questionnaire. Findings The results show an interrelation between intangible...

...Nick Bontis; Christopher Bart; Peter Cleary Purpose In the context of intellectual capital (IC) research, it has been proposed that management accounting is most appropriately situated as an element of a firm's structural capital. This paper sets out to explore this contention within the confines...

... generated intangibles such as R&D, brands and employee talent – the very items considered the engine of modern economic growth (Osterland, 2001 , p. 1). © Emerald Group Publishing Limited 2004 Intellectual capital Intangible assets Management accounting Knowledge management...