Intellectual capital disclosure: a structured literature review
Purpose The purpose of this paper is to provide an up-to-the-minute literature review of
intellectual capital disclosure (ICD) to: identify the major themes developed within this …
intellectual capital disclosure (ICD) to: identify the major themes developed within this …
Journal of Intellectual Capital: a review of emerging themes and future trends
Purpose This article aims to provide a bibliometric and systematic literature analysis of
studies published in the Journal of Intellectual Capital (JIC) from 2014 to 2018 in order to …
studies published in the Journal of Intellectual Capital (JIC) from 2014 to 2018 in order to …
Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU
Purpose This paper examines the gap between reporting and managers' behaviour to
challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice …
challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice …
Creating competitive advantage: Linking perspectives of organization learning, innovation behavior and intellectual capital
CH Liu - International Journal of Hospitality Management, 2017 - Elsevier
Drawing on learning theories and the intellectual capital (IC) theory, organizational learning
research has discussed the benefits of searching for market opportunities and maintaining a …
research has discussed the benefits of searching for market opportunities and maintaining a …
Being critical about intellectual capital accounting in 2020: An overview
In 2020, intellectual capital (IC) accounting research has advanced beyond its original
strategic focus on measuring, managing, and reporting IC. In our introduction, we define IC …
strategic focus on measuring, managing, and reporting IC. In our introduction, we define IC …
Improving integrated reporting: a new learning and growth perspective for the balanced scorecard
R Massingham, PR Massingham… - Journal of Intellectual …, 2019 - emerald.com
Purpose The purpose of this paper is to present a new learning and growth perspective for
the balanced scorecard (BSC) that includes more specific measures of integrated thinking …
the balanced scorecard (BSC) that includes more specific measures of integrated thinking …
Reflections on interdisciplinary critical intellectual capital accounting research: Multidisciplinary propositions for a new future
Purpose In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a
special issue entitled “Managing, measuring and reporting intellectual capital for the new …
special issue entitled “Managing, measuring and reporting intellectual capital for the new …
Social capital and integrated reporting: Losing legitimacy when reporting talk is not supported by actions
Purpose To present the continuation of a case study by Beck et al.(2017) on an Australian
bank (CBD) during the period 2004–2013 by examining whether integrated reporting affects …
bank (CBD) during the period 2004–2013 by examining whether integrated reporting affects …
Dynamic accountability and the role of risk reporting during a global pandemic
Purpose This article lays out some conceptual considerations of how dynamic accountability
and risk reporting practices could be tailored during and after a global pandemic …
and risk reporting practices could be tailored during and after a global pandemic …
Integrated reporting and integrating thinking: Practical challenges
Integrated reporting () is currently a hot topic for academic research because of the practical
challenges businesses encounter when implementing it. Motivated by the results from the …
challenges businesses encounter when implementing it. Motivated by the results from the …