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A Path Model “Why-What-How-When” to Implement an IC Reporting

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  • Paola Demartini
  • Paola Paoloni

Abstract

The purpose of this paper is to present the results of an empirical study and the critical success factors for implementing Intellectual Capital (IC) reporting. Selecting an IC model to be implemented in a specific context at a particular time depends on several contingent factors. In light of this, we propose the following “why-what-how-when” agenda, which will be applied in the case study-1. Why implement IC reporting in a specific context?2. What IC approach/tool is suitable to satisfy users’ informational needs?3. How is the quality of information? 4. When is information available?The research is qualitative and focused on a case study in order to understand the dynamics of a given process. The company analyzed designs and develops Large Systems for Homeland Protection.The analyzed case study shows that there isn’t “one best way” to report on intangibles. Thus, the main critical factors of the process investigated are the following- accurate identification of actors involved in the decision-making process; quality and availability of information.The case study allows us to analyze how changes in decision maker(s), users’ informational needs and information quality can impact the selection of the framework and its relative artifact/tool to be used to report on intangibles.

Suggested Citation

  • Paola Demartini & Paola Paoloni, 2017. "A Path Model “Why-What-How-When” to Implement an IC Reporting," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(6), pages 1-11, May.
    • Handle: RePEc:ibn:ijbmjn:v:12:y:2017:i:6:p:11
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    References listed on IDEAS

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    1. Christian Nielsen & Robin Roslender & Stefan Schaper, 2016. "Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis," Accounting Forum, Taylor & Francis Journals, vol. 40(1), pages 16-28, March.
    2. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    3. Roslender, Robin & Stevenson, Joanna, 2009. "Accounting for People: A real step forward or more a case of wishing and hoping?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 855-869.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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