Goodwill from the appreciative inquiry (AI) perspective: innovation transforming intangible capital
DOI:
https://doi.org/10.5007/2175-8069.2021.e75538Abstract
We present a theoretical essay on the relationship between accounting goodwill and the premises of appreciative inquiry (AI). We also adopt a new approach to goodwill, characterizing it as a state of potential wealth that will be converted into real wealth in the future. This essay introduces analyses and inquiries that will help deepen reflections on this very controversial topic in accounting literature. We ask if the interactions recommended in what some authors call the “positive revolution” might be responsible for generating superior earnings in organizations. Considering people’s best experiences, can the environment provided by AI be directly related to the goodwill we postulate? The lack of consensus on the nature of goodwill and the recent debates that have returned to the agenda of standard-setters create the opportunity for new critical reflections and epistemological debate on the topic.
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