Title: Positioning management accounting on the intellectual capital agenda

Authors: Peter Cleary, Tom Kennedy, David O'Donnell, Philip O'Regan, Nick Bontis

Addresses: Department of Accounting, Finance and Information Systems, O'Rahilly Building, University College Cork, Cork, Ireland. ' Department of Accounting and Finance, Kemmy Business School, University of Limerick, Ireland. ' Intellectual Capital Research Institute of Ireland, Ballyagran, Limerick County, Ireland. ' Department of Accounting and Finance, Kemmy Business School, University of Limerick, Ireland. ' DeGroote School of Business, McMaster University, Hamilton, Canada

Abstract: This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT sector the findings are mixed. They show positive path coefficients between management accounting systems, structural capital and business performance, as proposed by the model – but none are statistically significant. Other relationships found, however, strongly support earlier work in the field of intellectual capital.

Keywords: intellectual capital; Irish ICT sector; management accounting systems; Ireland; information technology; communications; structural capital; business performance.

DOI: 10.1504/IJAAPE.2007.017083

International Journal of Accounting, Auditing and Performance Evaluation, 2007 Vol.4 No.4/5, pp.336 - 359

Published online: 11 Feb 2008 *

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