دانلود مقاله ISI انگلیسی شماره 49223
عنوان فارسی مقاله

دانش اخلاقی در اقتصاد دانش کجاست؟: قدرت و پتانسیل در ظهور معرفت اخلاقی به عنوان جزئی از سرمایه های فکری

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49223 2009 19 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Where is the ethical knowledge in the knowledge economy?: Power and potential in the emergence of ethical knowledge as a component of intellectual capital
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Critical Perspectives on Accounting, Volume 20, Issue 7, October 2009, Pages 804–822

کلمات کلیدی
سرمایه فکری - جامعه دانش - اصول اخلاق
پیش نمایش مقاله
پیش نمایش مقاله دانش اخلاقی در اقتصاد دانش کجاست؟: قدرت و پتانسیل در ظهور معرفت اخلاقی به عنوان جزئی از سرمایه های فکری

چکیده انگلیسی

There is a growing discussion of intellectual capital and the knowledge economy more generally within the accounting literature. This literature, however, has focused narrowly on the considerable discrepancy between book and market values and the inability of traditional accounting concepts and methods to deal with the intangible nature of key sources of corporate competitive advantage. This essay contributes to this literature by providing a broadly poststructuralist reading of the emergence of ethical knowledge as a component of intellectual capital, a category of asset that has almost been completely overlooked within the extant accountant literature on the knowledge economy. The paper does three things. Firstly, it draws on a broad review of the accounting literature to explore how intellectual capital is being defined and constructed within that literature. Secondly, it provides a poststructural analysis of the way ethical knowledge emerged within the intellectual capital statements of an early innovator in Intellectual Capital reporting. Finally, the paper tentatively hints towards the moral and civic potential of alternative conceptualisations of ethical knowledge networks at the margins of the knowledge economy and considers some areas for further research in this regard.

خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.