Accounting and intangibles
Contabilidad e intangibles
Abstract
The editorial committee of the Revista de Contabilidad – Spanish Accounting Review has very kindly invited me to provide a brief presentation for the present issue of the journal, leaving the subject for discussion up to me. In taking this decision, I checked out the information on the ‘ResearchGate’ portal about my scientific production and found that the article entitled ‘Accounting for Intangibles: A Literature Review’, written in collaboration with Manuel García Ayuso and Paloma Sánchez,1 is by far the most read and cited article of all those I have published in international media; it has had 2064 readers and 303 citations [accessed on December 22nd, 2017]. This has led me, even though I am no longer, at this point in my life, as immersed in the research of this subject as I was at the time that paper was published, to prefer this topic over others that might have attracted my attention more recently.
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References
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