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The analysis of intellectual capital evolution: a perspective on research

The analysis of intellectual capital evolution: a perspective on research Purpose – The purpose of this paper is to develop a conventional analysis of the content of researches published in high quality academic journals, specifically in the accounting area, with particular emphasis on intellectual and human capital, in order to provide guidance for authors on research paper characteristics that influence the journal's acceptance decisions. Design/methodology/approach – The paper provides a quantitative analysis of the additional characteristics (the main characteristic considered by default is the quality of the journal's contents) that could increase the chances for publishing a research paper in a high quality journal. Findings – The findings indicate several additional characteristics which may influence the journal's acceptance decision during the publication process. These characteristics relate to the journal's origin, type of research, presentation of literature within the research paper and the type of research approaches, characteristics that should be considered by any researcher from the beginning of the process of writing the research paper. Originality/value – The present paper contributes to the existing literature by analyzing the research characteristics deemed important for the publication of a research paper related to intellectual capital in a high quality journal. The study identifies a pattern for the researches published in this field, in order to provide benchmark for further researches, thus being the first study conducted in this area of interest. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

The analysis of intellectual capital evolution: a perspective on research

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Publisher
Emerald Publishing
Copyright
Copyright © 2012 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013381211318346
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to develop a conventional analysis of the content of researches published in high quality academic journals, specifically in the accounting area, with particular emphasis on intellectual and human capital, in order to provide guidance for authors on research paper characteristics that influence the journal's acceptance decisions. Design/methodology/approach – The paper provides a quantitative analysis of the additional characteristics (the main characteristic considered by default is the quality of the journal's contents) that could increase the chances for publishing a research paper in a high quality journal. Findings – The findings indicate several additional characteristics which may influence the journal's acceptance decision during the publication process. These characteristics relate to the journal's origin, type of research, presentation of literature within the research paper and the type of research approaches, characteristics that should be considered by any researcher from the beginning of the process of writing the research paper. Originality/value – The present paper contributes to the existing literature by analyzing the research characteristics deemed important for the publication of a research paper related to intellectual capital in a high quality journal. The study identifies a pattern for the researches published in this field, in order to provide benchmark for further researches, thus being the first study conducted in this area of interest.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Oct 26, 2012

Keywords: Intellectual capital; Human capital; Quality journals; Research paper characteristics; Journal submission; Journals

References