Continuity and discontinuity in accounting technology in Danish state institutions

Article Abstract:

The continuities and discontinuities of the accounting system in the public sector in Denmark were investigated. Specifically, the role of organizational and societal issues in the development of the Danish accounting technology was examined. Results showed that the Danish accounting system features episodes of disruption and longevity. State institutions introduced a set of accounts called Company Accounts that include non-financial measures such as quality, productivity and customer satisfaction to supplement the existing accounting technology.

Public Finance Activities, National Government Finance, Accounting Methods NEC, Public Administration & Finance, Accounting and auditing, Accounting, Political aspects, Public finance, Government accounting, Public institutions

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Disclosure of information on intellectual capital in Danish IPO prospectuses

Article Abstract:

A statistical analysis to test whether there is an association between disclosure and company type in Danish initial public offering prospectuses is examined. It is concluded that the extent of managerial ownership prior to the IPO and industry type affects the amount of voluntary intellectual capital disclosure, while company size and age do not affect disclosure.

Denmark, Management dynamics, Venture Analysis, Management, Evaluation, Business enterprises, Going public (Securities), Initial public offerings, Company business management, Company public offering, Disclosure of information

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Problematising intellectual capital research: ostensive versus performative IC

Article Abstract:

An extensive overview of intellectual capital and some emerging research themes related to intellectual capital is discussed.

United Kingdom, Science & research, Research, Human capital

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