Accounting for Intangibles, the Issue of Memory and the Philosophy of Bergson

14 Pages Posted: 10 Jan 2017

See all articles by Martin Mullins

Martin Mullins

University of Limerick - Kemmy Business School

Philip O'Regan

University of Limerick - Kemmy Business School

Stephen Kinsella

University of Limerick

Kathleen Regan

University of Limerick

Date Written: January 9, 2017

Abstract

Value is increasingly found in human subjects and in particular within their minds. This places the individual at the centre of economic life and therefore the inner life of individual merits more attention. A key element of humanity is memory and it drives such phenomena as trust and goodwill, essential in modern business. Bergson’s philosophy examines the interaction of mind and matter and in this reflects the dualism of the knowledge economy. His work on memory offers important insights for those seeking to account for and manage intangible assets. Our paper examines, through the prism of Bergsonian philosophy, the implications for accounting practice of the increased importance of intangible assets in modern corporations.

Suggested Citation

Mullins, Martin and O'Regan, Philip and Kinsella, Stephen and Regan, Kathleen, Accounting for Intangibles, the Issue of Memory and the Philosophy of Bergson (January 9, 2017). Available at SSRN: https://ssrn.com/abstract=2896124 or http://dx.doi.org/10.2139/ssrn.2896124

Martin Mullins (Contact Author)

University of Limerick - Kemmy Business School ( email )

Limerick
Ireland

Philip O'Regan

University of Limerick - Kemmy Business School ( email )

Limerick
Ireland

Stephen Kinsella

University of Limerick ( email )

Limerick
Ireland
+35361233611 (Phone)
+35361330316 (Fax)

HOME PAGE: http://stephenkinsella.net

Kathleen Regan

University of Limerick ( email )

Castletroy, Co
Limerick
Ireland

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