IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v40y2016i1p16-28.html
   My bibliography  Save this article

Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis

Author

Listed:
  • Christian Nielsen
  • Robin Roslender
  • Stefan Schaper

Abstract

The Danish Guideline Project and its principal output, the intellectual capital statement, have attracted only a very limited extent of empirical attention since the conclusion of the initiative in December 2002. The paper reports the findings of a series of semi-structured interviews with individuals employed in the small subset of companies that were found to have persevered with intellectual capital reporting during most of the following decade. Interviews explored three themes: motivations for initiating intellectual capital reporting; reasons for continuing to do so; and details of the implementation and evolution of these practices. The paper utilises a number of elements of institutional theory to organise the findings and to discuss the continuities in intellectual capital reporting practice documented therein.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accfor:v:40:y:2016:i:1:p:16-28
    DOI: 10.1016/j.accfor.2015.11.002
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1016/j.accfor.2015.11.002
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1016/j.accfor.2015.11.002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
    2. Marco Giuliani & Maria Serena Chiucchi, 2019. "Guess who’s coming to dinner: the case of IC reporting in Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 403-433, June.
    3. Pavel Pavlovich Vetrenko & Vitaly Anatolievich Mordovets & Elena Vasilievna Yaluner, 2017. "Development of Intellectual Capital in the Russian Economy to Ensure the Economic Security of a Corporation Under Competition," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 604-618.
    4. 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.
    5. Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019. "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 5-35.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accfor:v:40:y:2016:i:1:p:16-28. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.