772
Views
5
CrossRef citations to date
0
Altmetric
Original Articles

Accounting for ideas: Bringing a knowledge economy into the picture

References

  • Aglietta, M. & Breton, R. (2001). Financial systems, corporate control and capital accumulation. Economy and Society, 30(4), 433–466. 10.1080/03085140120089054
  • Aizcorbe, A. M., Moylan, C. E. & Robbins, C. A. (2009, January). BEA briefing: Towards better measurement of innovation and intangibles. Survey of Current Business, pp. 10–23.
  • Althusser, L. & Balibar, E. (1970). Reading Capital. London: NLB.
  • Andriessen, D. & Tissen, R. J. (2000). Weightless wealth: Finding your real value in a future of intangible assets. New York, NY: Financial Times Prentice Hall.
  • Arrington, C. E. & Francis, J. R. (1993). Giving economic accounts: Accounting as cultural practice. Accounting, Organizations and Society, 18(2/3), 107–124. 10.1016/0361-3682(93)90029-6
  • Beniger, J. R. & Robyn, D. L. (1978). Quantitative graphics in statistics: A brief history. American Statistician, 32(1), 1–11.
  • Blackburn, R. (2006). Finance and the fourth dimension. New Left Review, 39(2), 39–70.
  • Blackburn, R. (2008). The subprime crisis. New Left Review, 50 (March–April), 63–106.
  • Blair, M. M. & Wallman, S. M. H. (2001). Unseen wealth: Report of the Brookings task force on intangibles. Washington, DC: Brookings Institution Press.
  • Brenner, R. (2009). What is good for Goldman Sachs is good for America. Retrieved from http://escholarship.org/uc/item/0sg0782h
  • Buck-Morss, S. (1995). Envisioning capital: Political economy on display. Critical Inquiry, 21(2), 434–467. 10.1086/448759
  • Bureau of Economic Analysis. (BEA). (2007). FY 2008 budget request for the Bureau of Economic Analysis. Retrieved from http://www.bea.gov/newsreleases/general/pdf/FY2008budgetfactsheet.pdf
  • Bureau of Economic Analysis. (BEA). (2013a). 2013 comprehensive revision of the national income and product accounts. Retrieved from http://www.bea.gov/gdp-revisions
  • Bureau of Economic Analysis. (BEA). (2013b). Preview of the 2013 comprehensive revision of the national income and product account: Changes in definitions and presentations. Retrieved from http://www.bea.gov/gdp-revisions
  • Callon, M. (2007). What does it mean to say that economics is performative? In D. A. MacKenzie, F. Muniesa & L. Siu (Eds.), Do economists make markets? On the performativity of economics (pp. 311–357). Princeton, NJ: Princeton University Press.
  • Carson, C. (1975). The history of the United States national income and product accounts: The development of an analytical tool. Review of Income and Wealth, 21(2), 153–181. 10.1111/j.1475-4991.1975.tb00687.x
  • CIT. (2007a). Capital redefined branding campaign. Retrieved from http://www.cit.com/main/about-cit/capital-redefined-branding-campaign/
  • CIT. (2007b). CIT brand survey. Retrieved from http://www.cit.com/NR/rdonlyres/C8B79380-F63F-4200-A199-5FDBFBC5A3F6/0/02272006CITBrandSurveyFINAL.pdf
  • CIT. (2007c). CIT launches new global brand campaign highlighting its competitive advantages for the middle market. Retrieved from http://www.cit.com/NR/rdonlyres/DF644C32-10D9-4489-B1B7-9F614550F5DC/0/02272006CITBrandLaunchPressReleaseFINAL.pdf
  • Davison, J. (2010). (In)visible (in)tangibles: Visual portraits of the business élite. Accounting, Organizations and Society, 35(2), 165–183. 10.1016/j.aos.2009.03.003
  • Deloitte. (2015). IAS 38: Intangible assets. Retrieved from http://www.iasplus.com/en-gb/standards/ias/ias38
  • Drucker, P. F. (1968). The age of discontinuity: Guidelines to our changing society. New York, NY: Harper & Row.
  • Edwards, D. (2001). Patent backed securitization: Blueprint for a new asset class. New York, NY: Gerling NCM.
  • Eekelen, B. van (forthcoming ). Knowledge for the west, production for the rest? Narratives of progress and decline in knowledge economies. Journal of Cultural Economy.
  • Eurostat. (2014). European system of national and regional accounts 2010. Retrieved from http://epp.eurostat.ec.europa.eu/portal/page/portal/esa_2010/introduction
  • Eustace, C. (2000). The intangible economy: Impact and policy issues. Report of the European high level expert group on the intangible economy. Brussels: European Union.
  • Federal Reserve Board (FRB). (2006). Intangible capital and economic growth. Retrieved from http://www.federalreserve.gov/pubs/feds/2006/200624/200624abs.html
  • Financial Accounting Standards (FAS) Board. (2013). Statement of financial accounting standards. Standard 141 and 142. Retrieved from http://www.fasb.org
  • Fischer, B. H. (2001). New patent issue: BioPharma royalty trust. In B. Berman (Ed.), From ideas to assets: Investing wisely in intellectual property (pp. 485–496). New York, NY: Wiley.
  • Florida, R. L. (2004). The rise of the creative class. New York, NY: Basic Books.
  • Foray, D. (2004). Economics of knowledge. Cambridge, MA: MIT Press.
  • Fox Keller, E. & Grontkowski, C. R. (1983). The mind's eye. In S. G. Harding & M. B. Hintikka (Eds.), Discovering reality: Feminist perspectives on epistemology, metaphysics, methodology, and philosophy of science (pp. 207–224). Dordrecht: Kluwer Academic.
  • Gifis, S. H. (2010). Law dictionary (6th ed.). Hauppauge, NY: Barron's Educational Series.
  • Greenspan, A. (2003). Market economies and rule of law. Financial markets conference Federal Reserve Bank of Atlanta, Sea Island, Georgia (via satellite). Retrieved from http://www.federalreserve.gov/BoardDocs/speeches/2003/20030404/
  • Gröjer, J.-E. (2001). Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society, 26(7–8), 695–713.
  • Guibert, B., Laganier, J. & Volle, M. (1971). An essay on industrial classifications. Economie et statistique, 20(February), 1–18.
  • Hacking, I. (1983). Representing and intervening: Introductory topics in the philosophy of natural science. Cambridge: Cambridge University Press.
  • Hall, S. (1985). Signification, representation, ideology: Althusser and the post-structuralist debates. Critical Studies in Mass Communication, 2(2), 91–114. 10.1080/15295038509360070
  • Haraway, D. J. (1997). [email protected]: Feminism and technoscience. New York, NY: Routledge.
  • Harding, R. (2013, April 21). Data shift to lift US economy 3%. The Financial Times. Retrieved from http://www.ft.com/intl/cms/s/0/52d23fa6-aa98-11e2-bc0d-00144feabdc0.html
  • Hardt, M. & Negri, A. (1994). Labor of Dionysus: A critique of the state-form. Minneapolis, MN: University of Minnesota Press.
  • Hausmann, R. & Sturzenegger, F. (2005). US and global imbalances: Can dark matter prevent a big bang? Cambridge, MA: Kennedy School of Government and Center for International Development.
  • Henninger, M. (2007). Doing the math: Reflections on the alleged obsolescence of the law of value under post-Fordism. Ephemera: Theory & Politics in Organization, 7(1), 158–177.
  • Hopwood, A. G. (1992). Accounting calculation and the shifting sphere of the economic. European Accounting Review, 1(1), 125–143. 10.1080/09638189200000007
  • Hopwood, A. G. & Miller, P. (1994). Accounting as social and institutional practice. Cambridge: Cambridge University Press.
  • International Accounting Standards Board. (2013). Standard 38. Retrieved from http://www.ifrs.org/The-organisation/Pages/IFRS-Foundation-and-the-IASB.aspx
  • Kendrick, J. (1970). The historical development of national-income accounts. History of Political Economy, 2(2), 284–315. 10.1215/00182702-2-2-284
  • Knott Malone, C. & Elichirigoity, F. (2003). Information as commodity and economic sector. Journal of the American Society for Information Science and Technology, 54(6), 512–520. 10.1002/asi.10238
  • Kozlow, R. (2006). Statistical issues related to global economic imbalances: Perspectives on ‘dark matter’. Paper presented at the Nineteenth Meeting of the IMF Committee on Balance of Payments Statistics, Frankfurt.
  • Kuo, M.-H. & Yang, C. (2012). Does intellectual capital matter? Assessing the profitability and marketability of IC design companies. Quality & Quantity, 46(6), 1865–1881. 10.1007/s11135-011-9562-6
  • Lazonick, W. & O’Sullivan, M. (2000). Maximizing shareholder value: A new ideology for corporate governance. Economy and Society, 29(1), 13–35. 10.1080/030851400360541
  • Lengnick-Hall, M. L. & Lengnick-Hall, C. (2003). Human resource management in the knowledge economy: New challenges, new roles, new capabilities. San Francisco, CA: Berrett-Koehler Store.
  • Lev, B. (2001). Intangibles: Management, measurement, and reporting. Washington, DC: Brookings Institution Press.
  • Link, J. (2004). The normalistic subject and its curves: On the symbolic visualization of orienteering data. Cultural Critique, 57( Spring), 47–67.
  • Low, J. (2003). Invisible advantage: How intangibles are driving business performance. Cambridge, MA: Perseus.
  • Machlup, F. (1962). The production and distribution of knowledge in the United States. Princeton, NJ: Princeton University Press.
  • MacKenzie, D. A. (2006). An engine, not a camera: How financial models shape markets. Cambridge, MA: MIT Press.
  • Mandel, M. (2006, February 13). Why the economy is a lot stronger than you think. Businessweek. Retrieved from http://www.bloomberg.com/bw/stories/2006-02-12/why-the-economy-is-a-lot-stronger-than-you-think
  • Marcuss, R. & Kane, R. (2007). US national income and product statistics: Born of the Great Depression and World War II. Survey of Current Business, 87(4), 32–46.
  • McCloskey, D. & Klamer, A. (1995). One quarter of GDP is persuasion. The American Economic Review, 85(2), 191–195.
  • Merriam-Webster Dictionary. (2005). Springfield, MA: Merriam-Webster.
  • Miller, P. (1998). The margins of accounting. In M. Callon (Ed.), The laws of the markets (pp. 174–193). Malden, MA: Blackwell.
  • Miller, P. & Napier, C. (1993). Genealogies of calculation. Accounting, Organizations and Society, 18(7–8), 631–647. 10.1016/0361-3682(93)90047-A
  • Mitchell, T. (1998). Fixing the economy. Cultural Studies, 12(1), 82–101. 10.1080/095023898335627
  • Moulier Boutang, Y. (2011). Cognitive capitalism. Cambridge: Polity Press.
  • Mouritsen, J., Larsen, H. T. & Bukh, P. (2001). Intellectual capital and the ‘capable firm’: Narrating, visualising and numbering for managing knowledge. Accounting, Organizations and Society, 26(7), 735–762. 10.1016/S0361-3682(01)00022-8
  • Neftci, S. N. (2002). FX short positions, balance sheets, and financial turbulence. In J. Eatwell & L. Taylor (Eds.), International capital markets: Systems in transition (pp. 277–296). Oxford: Oxford University Press.
  • Odasso, M. C. & Ughetto, E. (2011). Patent-backed securities in pharmaceuticals: What determines success or failure? R&D Management, 41(3), 219–239.
  • OECD. (2005). OECD guide to measuring the information society. Paris: OECD.
  • OECD. (2009). OECD guide to measuring the information society. Paris: OECD.
  • OECD. (2011). OECD guide to measuring the information society. Paris: OECD.
  • Pearce, E. (1957). History of the standard industrial classification. Washington, DC: Office of Statistical Standards.
  • Penrose, E.T. (1959). The theory of the growth of the firm. New York, NY: Wiley.
  • Porter, T. M. (1995). Experts against objectivity: Accountants and actuaries. In Trust in numbers: The pursuit of objectivity in science and public life (pp. 89–113). Princeton, NJ: Princeton University Press.
  • Porter, T. M. (1996). Accounting made visible. Social Studies of Science, 26(3), 712–715. 10.1177/030631296026003008
  • Powell, W. & Snellman, K. (2004). The knowledge economy. Annual Review of Sociology, 30, 199–220. 10.1146/annurev.soc.29.010202.100037
  • Preston, A. M., Wright, C. & Young, J. J. (1996). Imag(in)ing annual reports. Accounting, Organizations and Society, 21(1), 113–137. 10.1016/0361-3682(95)00032-5
  • Reason, T. (2003, July 1). Goodwill to all pieces. CFO Magazine. Retrieved from http://ww2.cfo.com/banking-capital-markets/2003/07/goodwill-to-all-pieces/
  • Rose, N. & Miller, P. (1992). Political power beyond the state: Problematics of government. British Journal of Sociology, 43(2), 173–205. 10.2307/591464
  • Shim, J. K. & Siegel, J. G. (2010). Dictionary of accounting terms (5th ed.). Hauppauge, NY: Barron's.
  • Stone, R. (1951). The use and development of national income and expenditure estimates. Cambridge: University of Cambridge Department of Applied Economics reprint series 47.
  • Tett, G. & Davies, P. (2007, December 1). Out of the shadows: How banking's secret system broke down. The Financial Times. Retrieved from http://www.ft.com/intl/cms/s/0/42827c50-abfd-11dc-82f0-0000779fd2ac.html#axzz3ZAidKqz1
  • The Economist. (2005, October 20). A market for ideas. Retrieved from http://www.economist.com/node/5014990
  • The Economist. (2006, June 17). Intangible opportunities: Securitising intellectual property. Retrieved from http://www.economist.com/node/7068382
  • Thompson, G. F. (1998). Encountering economics and accounting: Some skirmishes and engagements. Accounting, Organizations and Society, 23(3), 283–323. 10.1016/S0361-3682(97)00010-X
  • Thrift, N. J. (2005). Knowing capitalism. London: Sage.
  • Toms, S. (2008). Immeasurability: A critique of Hardt and Negri. Paper presented at the Conference of Practical Criticism in the Managerial Social Sciences, Leicester University Management School, Leicester.
  • Tribe, K. (1978). Land, labour, and economic discourse. London: Routledge & Kegan Paul.
  • Tufte, E. R. (2001). The visual display of quantitative information (2nd ed.). Cheshire, CT: Graphics Press.
  • United States Census Bureau (USCS). (1997). 1997 North American Industry Classification System. Sector 51: Information. Retrieved from http://www.census.gov/eos/www/naics/reference_files_tools/1997/sec51.htm
  • United States Copyright Office. (2013a). Code of federal regulations. Title 37: Patents, trademarks, and copyrights. §202.1 material not subject to copyright. Retrieved from http://www.copyright.gov/title37/202.html
  • United States Copyright Office. (2013b). What does copyright protect? Retrieved from http://www.copyright.gov/help/faq/faq-protect.html
  • United States Patents and Trademarks Office. (2013a). What is a trademark and a service mark? Retrieved from http://www.uspto.gov/main/faq/t120050.htm
  • United States Patents and Trademarks Office. (2013b). Glossary. Retrieved from http://www.uspto.gov/main/glossary/
  • Vanoli, A. (2005). A history of national accounting. Washington, DC: IOS Press.
  • Wall, A., Kirk, R. & Martin, G. (2003). Intellectual capital: Measuring the immeasurable? Burlington, MA: CIMA Publishing.
  • Zambon, S. & Marzo, G. (2006). Visualizing the invisible: Measuring and reporting on intangibles and intellectual capital. In S. Zambon & G. Marzo (Eds.), Visualising intangibles: Measuring and reporting in the knowledge economy (pp. 1–8). Burlington, VT: Ashgate.
  • Zeff, S. A. (1984). Some junctures in the evolution of the process of establishing accounting principles in the USA: 1917–1972. The Accounting Review, 59(3), 447–468.
  • Zéghal, D. & Maaloul, A. (2011). The accounting treatment of intangibles: A critical review of the literature. Accounting Forum, 35(4), 262–274.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.