Sunrise in the knowledge economy

Managing, measuring and reporting intellectual capital

James Guthrie, Richard Petty, Ulf Johanson

Research output: Contribution to journalArticle

94 Citations (Scopus)


There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. Suggests that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organisations and the wider social fabric. Also looks to possible new ways of accounting for intangibles within public and private sector organisations.

Original languageEnglish
Pages (from-to)365-384
Number of pages20
JournalAccounting, Auditing and Accountability Journal
Issue number4
Publication statusPublished - 2001


  • Capital
  • Information
  • Intangible assets
  • Measurement
  • Research

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