... engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements...

... the narrative recognised by various audiences. Identity takes shape through narrative but also through “struggles for recognition” (Honneth, 1996). This article examines the empirical diversity of management accountants’ practices and perceptions through the symbolic categories they produce. By this, I do...