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What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain

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  • Cristina Chaminade
  • Hanno Roberts

Abstract

The implementation of the intellectual capital (IC) concept at firm level introduces a new vocabulary to the existing language set. Firms are attempting to make sense of the concept and, in the process, operationalize it in terms of specific management tools. This paper provides a comparative analysis of intellectual capital trajectories in Norway and Spain. Although the implementation designs are different (selected small and medium-sized enterprises and sector in Norway and more non-selected in Spain), the paper finds that a dominant accounting perspective can lead to an excessive focus on measurement issues and little attention to management processes. Alternatively, introducing IC with a broader and less defined focus might help newcomers to experiment with the concept in a more open-minded way. In non-experienced firms the entrance point matters, as it defines the meaning for new words and concepts such as intellectual capital or intangibles.

Suggested Citation

  • Cristina Chaminade & Hanno Roberts, 2003. "What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 733-751.
    • Handle: RePEc:taf:euract:v:12:y:2003:i:4:p:733-751
    DOI: 10.1080/09638180310001628446
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    Cited by:

    1. Marco Giuliani, 2021. "Thinking Critically about Intellectual Liabilities: A Practice-Based Perspective," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(3), pages 111-111, July.
    2. Mike Tayles & Richard H. Pike & Saudah Sofian, 2007. "Intellectual capital, management accounting practices and corporate performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 522-548, July.
    3. Elisabeth Albertini, 2016. "An inductive typology of the interrelations between different components of intellectual capital," Post-Print hal-02139769, HAL.
    4. Maria Serena Chiucchi & Marco Giuliani & Stefano Marasca, 2014. "The design, implementation and use of intellectual capital measurements: a case study," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 143-168.
    5. Castilla Polo, Francisca & Gallardo Vázquez, Dolores, 2008. "Social information within the intellectual capital report," Journal of International Management, Elsevier, vol. 14(4), pages 353-363, December.
    6. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    7. Karl Breunig & Katja Hydle, 2013. "Remote control: measuring performance for value creation and governance of globally distributed knowledge work," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 559-582, August.
    8. Sandra Brosnan & David O’Donnell & Philip O’Regan, 2019. "A performative exploration of the lifeworlds of human capital and financial capital: an intellectual capital case vignette," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 321-344, June.
    9. Filippo Vitolla & Nicola Raimo & Arcangelo Marrone & Michele Rubino, 2020. "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2188-2200, September.
    10. katia Corsi & Daniela Mancini, 2015. "Regulatory compliance of financial control systems and its implications for accountants. Some evidence from Italian experience," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(3), pages 65-91.
    11. Frédérique Evraert-Bardinet, 2017. "Intellectual capital, governance and institutional factors [Capital intellectuel, gouvernance et facteurs institutionnels]," Post-Print hal-01907521, HAL.
    12. Vivien Beattie & Robin Roslender & Sarah Jane Smith, 2013. "Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 19-52.
    13. 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.
    14. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    15. Laurie Hunter & Elizabeth Webster & Anne Wyatt, 2005. "Measuring Intangible Capital: A Review of Current Practice," Australian Accounting Review, CPA Australia, vol. 15(36), pages 4-21, July.
    16. Li, Jing & Mangena, Musa & Pike, Richard, 2012. "The effect of audit committee characteristics on intellectual capital disclosure," The British Accounting Review, Elsevier, vol. 44(2), pages 98-110.
    17. Stefania Veltri & Giovanni Bronzetti, 2015. "A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study," Journal of Business Ethics, Springer, vol. 131(2), pages 305-318, October.
    18. Ienciu Nicoleta Maria, 2012. "A Longitudinal Analysis Of Intellectual Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 938-943, July.
    19. 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.
    20. Enzo Bivona, 2008. "Exploring Intellectual Capital In A Call Centre Through A ‘System Dynamics’ Resource Based View," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(3), pages 361-383.
    21. Lai Wan Hooi, 2014. "HRM Intensity, Corporate Entrepreneurship and Organisational Learning Capability in SMEs: What is the Relationship?," Proceedings of International Academic Conferences 0701980, International Institute of Social and Economic Sciences.
    22. Marco Giuliani & Simone Poli, 2021. "Which Relationship between Gender Diversity, Intellectual Capital and Financial Performance?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(10), pages 101-101, July.

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