The Structual Dimensions of Intellectual Capital: Emerging Challenges for Management and Accounting

Abstract:     
In this paper we present some preliminary evidence in support of an emergent base-line structural intellectual capital model. This is based on interviews with the chief executive officers of Irish software companies. The overall Irish software and telecommunications sector has established itself as the largest software exporter in the world in an economy that has experienced real growth of almost 40 per cent in 5 years, a rate unparalleled in the developed world. Basic empirical results are presented and some implications for management and particularly accounting are discussed.

Keywords: intellectual capital, Irish software companies, accounting

JEL Classification: L63, M12, M40, M50, O12, O30

Accepted Paper Series