The main objective of this study is to examine the concept of Intellectual Capital Accounting Research (ICAR). It has been observed that organization and business revolution is growing day by day which increases the concern in context to ICAR.

1. REFLECTIONS AND PROJECTIONS: A DECADE
OF INTELLECTUAL CAPITAL ACCOUNTING
RESEARCH

2. INTRODUCTION
 The main objective of this study is to examine the concept of Intellectual
Capital Accounting Research (ICAR). It has been observed that
organization and business revolution is growing day by day which
increases the concern in context to ICAR.
 4 contributions have been made: identification of ICAR scholarship, past
decade of ICAR, changing scenario of ICAR, and highlighting future
research and policy developments.
 Meta-analysis of more than 400 ICAR journal articles has been
developed in order to evaluate the future research.
 Surveys/ questionnaire and case study/ interviews have been followed in
research.

3. “ICA is a bookkeeping, revealing and the
executives innovation of pertinence to
associations to comprehend and oversee
learning assets.”

4. RESEARCH QUESTIONS
 What is the scholarship field of ICAR?
 What has happened in the field of ICAR over the past
decade?
 How and why is the field changing?
 What is the future for ICAR?

5. METHODOLOGY
• Data was collected from the period
of 2000 to 2009.
Formulation of
Research Objective
• 8 generalist accounting journals
and 2 specialist journals, i.e., JIC
and JHRCA were recognized.
Selection of journals
• amongst 2662 articles, 423 were
focused.
Titles and abstracts
were recognized
5 stages have been undertaken in review process:

6. • based on abstracts and articles,
preliminary classifications were
made.
Pilot test
• meta analysis has been
determined.
Descriptive
statistics

7. SPECIALIST IC JOURNAL PAGES 2000-9

8. META ANALYSIS
 Total 423 articles of ICAR were focused.
 In JIC, 297 articles were published.
 The table mentioned below highlights the 78
articles out of 423 published by eight generalist
journals:

9. JOURNAL NAME ICA Articles
Specialist Journals
Journal of Intellectual Capital 297
Journal of Human Resource Costing and
Accounting
48
Total ICA articles in specialist journals 245
Generalist journals
Accounting Auditing and Accountability
Journal
22
European Accounting Review 17
Accounting Organizations and Society 11
ICA articles in specialists and generalist journals (2000–09).

10. Australian Accounting Review 8
Management Accounting Research 5
Accounting Forum 5
British Accounting Review 3
Critical Perspectives on Accounting 7
Total ICA articles in generalist journals 78
Total ICA articles in all journals 423

11. EMPIRICAL VS. NORMATIVE ICA PAPERS
 The table mentioned below represents ICAR
literature which has been focused:
Total
External reporting - ICD other
reports and media
132
Auditing 1
Accountability and governance 7
Management control/strategy 160
Performance measurement 77
Other (including general) 46
Grand total 423

12.  First 3 literatures can be categorized as
‘empirical theme’ and fourth literature can be
classified as ‘normative’ theme.
 The last literature links the theoretical to
empirical theme.
 In the last 10 years, it has been observed that
the empirical work is increasing while normative
study is decreasing.

13. The changing trend over last 10 years in encouraging
empirical work.

14. RESEARCH METHODS USED IN RESEARCH
Methods Total
Case/field study/interviews 82
Content analysis/historical analysis 46
Survey/questionnaire/other empirical 103
Commentary/normative/policy 152
Theoretical: literature review/empirical 40
Total 423

15. FINDINGS
 It has been recognized the privilege given towards
accounting for financial intangibles and research.
 Due to the limited time and travel budgets, the risk
of disconnecting from generalist accounting has
been recognized.
 The generalist accounting journal plays an
important role in presenting pathway towards ICA
researchers.

16. LIMITATIONS
 Data in context to journal selection was limited to 10.
 There is possibility that results could vary if other
scholarly articles are included in research.
 In coding process, errors of omission and coding could
effects consistency.
 The expansion of 'other' and 'other general' groupings
may have covered some intriguing discoveries.

17. CONCLUSION
 From the study, it can be concluded that the field of
ICA is increasing by focusing on developed countries,
strategy, and public listed companies. It has been
observed ICA researchers need to actively participate
in disseminating their research areas.
 The specialist journals must be continued to promote
the field of ICAR. The evidence has been given
through “Intellectual capital: becoming critical” in JIC
(Vol. 7 No.1), the special edition of CPA (Vol. 20 No.
7) called “Critical perspectives on intellectual capital”.

18.  ICA researchers play an important role in extending
academic research community, especially in
interpretive, qualitative, and critical.
 It has been observed that all the topics and theories
adopted are explained in broad way. This results in
protection against narrow-minded approaches.