The two aims of this paper are: 1. to draw attention to the gaps in the research literature, and 2. to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. It is suggested that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organizations and the wider social fabric. The paper also examines possible new ways of accounting for intangibles within public and private sector organizations.