The project of intellectual capital disclosure: researching the research

The project of intellectual capital disclosure: researching the research Purpose – The purpose of this paper is to examine a number of key issues relating to intellectual capital disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. Design/methodology/approach – The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure (ICD) currently in use. Methodological issues are examined in relation to the use of source documents, coding frameworks, and research methods. Both positivist and critical theoretical perspectives used to provide the theoretical underpinning of ICD analysis are reviewed. Findings – The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of ICD, and offers suggestions for doing so. Practical implications – Numerous suggestions are provided for improving the credibility of future work on IC disclosure Originality/value – This paper critically examines issues related to improving the credibility of ICD in future research. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

The project of intellectual capital disclosure: researching the research

Journal of Intellectual Capital, Volume 7 (1): 17 – Jan 1, 2006

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Publisher
Emerald Publishing
Copyright
Copyright © 2006 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930610639778
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to examine a number of key issues relating to intellectual capital disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. Design/methodology/approach – The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure (ICD) currently in use. Methodological issues are examined in relation to the use of source documents, coding frameworks, and research methods. Both positivist and critical theoretical perspectives used to provide the theoretical underpinning of ICD analysis are reviewed. Findings – The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of ICD, and offers suggestions for doing so. Practical implications – Numerous suggestions are provided for improving the credibility of future work on IC disclosure Originality/value – This paper critically examines issues related to improving the credibility of ICD in future research.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Jan 1, 2006

Keywords: Intellectual capital; Disclosure; Australia; Ireland; Italy; Sri Lanka

References

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