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Article
Publication date: 7 September 2012

Rodney Coyte, Federica Ricceri and James Guthrie

The paper's aim is to examine processes used to control the management of knowledge resources in small and medium enterprises (SMEs) and to compare the findings with the

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Abstract

Purpose

The paper's aim is to examine processes used to control the management of knowledge resources in small and medium enterprises (SMEs) and to compare the findings with the underlying assumptions and prescriptions of intellectual capital guidelines designed for SMEs.

Design/methodology/approach

An in‐depth case study of a successful Australian SME is conducted to identify the means used to control strategizing and the management of knowledge resources.

Findings

It was found that informal, intensive dialogue based processes, structured by an overriding management philosophy, governed strategization and the management of knowledge resources. These governance processes were affected by a combination of formal and informal controls and serendipitous outcomes.

Research limitations/implications

The paper examines only one organization and the study can be extended to other SMEs to develop more detailed specific policy recommendations.

Practical implications

Intellectual capital management guidelines developed for SMEs may have little benefit due to assumptions of resource availability and the fundamental importance of formalization of strategy and control, ignoring possible scarcity of resources and the benefits of flexibility and responsiveness afforded by informal controls in SMEs. The research shows that knowledge harvesting is affected through the way knowledge is used rather than what is developed.

Originality/value

The paper empirically examines the management of knowledge resources in an Australian SME and outlines the way formal and informal controls were interwoven in organizational practices to manage knowledge harvesting. It provides a critique of intellectual capital guidelines in SMEs, highlighting a potential mis‐match between practice and key assumptions underlying the guidelines.

Details

Journal of Knowledge Management, vol. 16 no. 5
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 23 May 2008

Richard Petty, Federica Ricceri and James Guthrie

The purpose of this paper is to offer an empirical account of how a group of financial professionals uses intellectual capital (IC) information, and the value that the…

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Abstract

Purpose

The purpose of this paper is to offer an empirical account of how a group of financial professionals uses intellectual capital (IC) information, and the value that the group imputes to IC reporting. The paper also aims to understand the group's ability to privately access information that might help them determine the value of a company's IC in support of their decision‐making.

Design/methodology/approach

Survey administered to a group of financial professionals in Hong Kong.

Findings

Respondents would like companies to be more transparent and provide more information on their IC. Respondents believe that greater IC disclosure would be rewarded with an increase in the company's share price – even though few respondents thought that they would pay more themselves for enhanced disclosure. Further, most respondents seem to be currently addressing their IC information needs through private information channels, and rate the publicly provided information as poorly suited to their needs.

Practical implications

Greater regulatory control may be needed to ensure that information being communicated privately also enters the public domain in a timely fashion. It is also suggested that making market participants more aware of the positive effects of voluntary disclosure on stock prices may lead to an increase in voluntary disclosure.

Originality/value

The paper provides empirical evidence on the value relevance of IC information from a user's perspective.

Details

Management Research News, vol. 31 no. 6
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 1 May 2006

Saverio Bozzolan, Philip O'Regan and Federica Ricceri

To explore the hypothesis that differences in intellectual capital disclosure (ICD) practices can be explained, if in part, by industrial sector (traditional; knowledge…

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Abstract

Purpose

To explore the hypothesis that differences in intellectual capital disclosure (ICD) practices can be explained, if in part, by industrial sector (traditional; knowledge intensive) and nationality of origin (Italy; UK).

Design/methodology/approach

Content analysis of the annual reports of two reasonably matched samples of both high‐technology and traditional non‐financial firms in Italy and the UK. Univariate and multivariate analyses are then used to test the hypothesis proposed.

Findings

Size and industrial sector are found to be predictors of levels of ICD; the hypothesis relating nationality of origin to ICD is not supported.

Research limitations/implications

The main limitation relates to sample size due to the onerous nature of this form of research. Further research following this matched‐sample methodology should attempt to maximise sample sizes allowing for the incorporation of more specific nationally of origin factors.

Practical implications

Owing to the increasing importance of intangibles and intellectual capital, how these are reported is of interest to a large range of stakeholders. There is, as yet, no universally accepted form, or indeed regulation, of ICD.

Originality/value

The matched‐sample methodology on international ICD comparison expands on extant approaches.

Details

Journal of Human Resource Costing & Accounting, vol. 10 no. 2
Type: Research Article
ISSN: 1401-338X

Keywords

Article
Publication date: 1 April 2006

James Guthrie, Richard Petty and Federica Ricceri

The purpose of this paper is to investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and to evaluate size…

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Abstract

Purpose

The purpose of this paper is to investigate the voluntary reporting of intellectual capital (IC) by listed companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels.

Design/methodology/approach

The study is an empirical one conducted in two stages. Stage one is an exploratory study of voluntary IC disclosure for the 20 largest listed Australian companies in 1998. Stage two, using 2002 data, examines voluntary disclosure of IC attributes for 50 listed entities in Australia and 100 in Hong Kong. Content analysis is used to collect data.

Findings

Levels of voluntary IC disclosure are found to be low and in qualitative rather than quantitative form in both locations. Disclosure level is positively related to company size, a finding that is consistent with the previous literature on voluntary reporting.

Research limitations/implications

External validity may be compromised somewhat by the relatively small sample size. Managers are not observed in the process of making decisions, so management intent is inferred.

Practical implications

Documenting variations in types of reporting and in reporting frequency enables a greater understanding of why some companies voluntarily report whilst others do not. Such an understanding holds the potential to guide policy‐makers, creditors and investors in giving prescriptions to firms over whom they have control or with whom they have dealings.

Originality/value

This study is the first to comparatively examine the voluntary reporting of IC in a longitudinal setting using Australasian data.

Details

Journal of Intellectual Capital, vol. 7 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 7 March 2016

Giovanna Michelon, Silvia Pilonato, Federica Ricceri and Robin W Roberts

The purpose of this paper is threefold. First, it examines nuances that specific camouflaging perspectives provide to enhance traditional and widely adopted theories in…

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Abstract

Purpose

The purpose of this paper is threefold. First, it examines nuances that specific camouflaging perspectives provide to enhance traditional and widely adopted theories in social and environmental accounting. Second, within research on camouflaging, the paper stimulates multidisciplinarity and cross-fertilization by presenting recent developments in organizational theory that hold promise for enhancing our understanding of camouflaging. Finally, it discusses how the research contributions published in this special issue help advance the notion of corporate camouflaging.

Design/methodology/approach

The paper makes use of an extensive literature review and discusses research implications related with the choice of theoretical framework.

Findings

The idea of camouflaging may provide narrower and more refined perspective(s) that can help researchers delve deeper into their topic of interest and thereby support potentially substantive contributions to the field.

Originality/value

The paper offers suggestions for future social and environmental accounting research that adopts the concepts of organized hypocrisy, organizational façades and functional stupidity into the study of organizations.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 1 December 2003

Saverio Bozzolan, Francesco Favotto and Federica Ricceri

In recent years a world‐wide debate has emerged on the future of business reporting. There is growing agreement that traditional financial reporting is inadequate in…

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Abstract

In recent years a world‐wide debate has emerged on the future of business reporting. There is growing agreement that traditional financial reporting is inadequate in meeting with the information needs of stakeholders, particularly in a knowledge economy characterised by a rapidly emerging emphasis on intellectual capital (IC). This study examines voluntary intellectual capital disclosure (ICD) provided by listed Italian companies in annual reports from the year 2001. The study aims to answer two research questions namely: what is the amount and content of ICD; and what are the factors that influence different voluntary reporting behaviours. In relation to amount and content of information disclosed, the results are consistent with previous ICD studies showing extensive disclosure of external capital (in particular about “customers”). Regarding the factors that can explain different voluntary reporting practices, findings suggest that industry and size are not important in determining the content of information disclosed, however, as found in social and environmental disclosure (SED) studies, these factors are relevant in explaining the amount of information disclosed. In summary, this paper highlights the ICD practices of Italian listed companies by examining their annual reports, and compares these results with a number of previous national studies.

Details

Journal of Intellectual Capital, vol. 4 no. 4
Type: Research Article
ISSN: 1469-1930

Keywords

Content available
Article
Publication date: 6 May 2014

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Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 5 no. 2
Type: Research Article
ISSN: 2040-8021

Article
Publication date: 1 June 2004

Bernard Marr and Jay Chatzkel

This introductory editorial to the special issue “IC at the crossroads: theory and research” explains the rationale and background to the studies. In addition it outlines…

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Abstract

This introductory editorial to the special issue “IC at the crossroads: theory and research” explains the rationale and background to the studies. In addition it outlines reasons why the field of intellectual (IC) capital is at the crossroads. It seems that awareness of the importance of IC has been created. It is now the role of researchers as well as practitioners to move to the next level. This next level involves issues around taxonomies as well as research methodologies. In order to move on, precise definitions of concepts such as IC, better justifications of why organizations need to measure and manage IC, and increased clarity about terms such as measurement, assessment, or valuation are needed. In addition, more rigorous research methods are needed in order to test and validate existing theories in the field.

Details

Journal of Intellectual Capital, vol. 5 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 11 January 2013

John Dumay

The purpose of this paper is to reflect on the overall contribution made by the papers presented in this special edition of the Journal of Intellectual Capital.

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Abstract

Purpose

The purpose of this paper is to reflect on the overall contribution made by the papers presented in this special edition of the Journal of Intellectual Capital.

Design/methodology/approach

This article is an editorial based on the author's reflections of the papers presented in this special edition.

Findings

Intellectual capital (IC) has a future, based not only on the third stage of IC research, which strengthens IC practices inside organisations, but also on a complementary fourth stage which develops IC eco‐systems.

Originality/value

the papers presented ground the third stage of IC research as a legitimate research undertaking, while at the same time recognising that we need to extend our IC missionary work beyond the boundaries of the organisation, and into the environment where organisations exist.

Details

Journal of Intellectual Capital, vol. 14 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Content available
Article
Publication date: 2 August 2013

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Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 6
Type: Research Article
ISSN: 0951-3574

1 – 10 of 32