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Article
Publication date: 19 January 2010

Laurence Lock Lee and James Guthrie

The purpose of this paper is to describe a research method successfully used to study intellectual capital (IC) and IC flows through a highly networked marketplace.

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Abstract

Purpose

The purpose of this paper is to describe a research method successfully used to study intellectual capital (IC) and IC flows through a highly networked marketplace.

Design/methodology/approach

The method integrates computer‐assisted content analysis (CA) and multivariate statistics. The CA is performed on a large source of business and analyst reports. The method is successful in enabling the elements of IC to be related to firm performance, using 156 firms in the global information technology market as a testing ground.

Findings

Computer‐assisted CA techniques could be successfully used to analyse the larger samples of firms for IC attributes like human capital, internal capital and external or relational capital, than have previously been feasible using manual CA methods.

Research limitations/implications

Several limitations of the method are identified and relate to the computer‐assisted CA method used. First, the method relies on the existence of a large body of content, in this case business reports and articles, to create the indices for the IC attributes. A second limitation is that the IC attributes are constructed from public sources (i.e. they represent the view of external reporters, rather than internal to the organisation reporters). The method presented combines and extends the benefits of both qualitative and quantitative methods. The richer source of IC content for a larger sample of firms is made accessible through computer‐assisted CA. The overall method enables insights to be explored in relating firm IC to firm performance in the market place.

Originality/value

The integrated research method presented is the result of original research. The value to researchers is the opportunity it provides to study the IC/performance relationship across markets, rather than be limited to small sample or limited attribute studies.

Details

Journal of Intellectual Capital, vol. 11 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 1 February 2005

Laurence Lock Lee

To provide an argument and a practical approach for achieving a balance between business process optimization and the use of human‐centred business practices.

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Abstract

Purpose

To provide an argument and a practical approach for achieving a balance between business process optimization and the use of human‐centred business practices.

Design/methodology/approach

The concepts of business process and business practice are positioned in the academic literature with related concepts like tacit and explicit knowledge, routine work, codification and bounded rationality. Process and practice are compared and contrasted prior to the development of a model for their co‐existence and interaction.

Research limitations/implications

This research builds on the separate research streams supporting business process management and business practice development. The argument for their co‐existence still requires further field research to support the organizational advantages claimed.

Practical implications

A framework and approach are presented which can be applied directly as part of new field research or practical application.

Originality/value

This paper makes two original contributions. First, it anchors the modern concepts of business process and business practice to foundation concepts from the academic literature. Second, it provides a practical framework and approach for balancing business process and business practice, that can be practically applied by the reader.

Details

Journal of Knowledge Management, vol. 9 no. 1
Type: Research Article
ISSN: 1367-3270

Keywords

Content available
Article
Publication date: 28 March 2008

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Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 3
Type: Research Article
ISSN: 0951-3574

Article
Publication date: 30 January 2021

Laurence Dessart and Bernard Cova

This paper aims to conceptualize brand repulsion as a specific nuance of brand rejection, highlight the boundary work at play in situations of collective brand repulsion and…

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Abstract

Purpose

This paper aims to conceptualize brand repulsion as a specific nuance of brand rejection, highlight the boundary work at play in situations of collective brand repulsion and extract implications for the brands that are at the centre of such situations and to delineate future directions for scholars.

Design/methodology/approach

The authors’ study of the “I Hate Apple” group on Facebook is grounded in a six-year long naturalistic enquiry designed to capture the boundary work performed by its members. The authors’ sources include netnographic data, online focus groups, observations and personal online correspondence with members and moderators.

Findings

This study’s findings reveal that certain brands serve the identity work of consumers by allowing them in erecting boundaries based on three major sources of repulsion: anti-fandom, anti-hegemony and anti-marketing. They show that for each type of boundary work, corporate and product brand repulsion seems prevalent.

Research limitations/implications

This research limits itself to considering the types of boundary work related to brand repulsion as regards a single brand: Apple.

Practical implications

The study can help managers identify the types(s) of boundary work related to their brand and it provides practical recommendations for these various sources of brand repulsion. It also helps them distinguish between consumer brand repulsion directed against their product and their corporation.

Originality/value

This study advances knowledge in the field of brand rejection by exploring a specific nuance: brand repulsion. Its close examination of consumer collective practices offers a deeper understanding of the ins and outs of the paradoxical phenomenon of repulsion/attraction for a brand. The cultural lens is used as an original approach to this under-investigated nuance of brand rejection.

Details

European Journal of Marketing, vol. 55 no. 4
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 31 March 2021

Elisabeth Albertini, Fabienne Berger-Remy, Stephane Lefrancq, Laurence Morgana, Miloš Petković and Elisabeth Walliser

This research aims to contribute to the current discussion led by international accounting bodies on intellectual capital narratives. Before setting a standard, a preliminary step…

Abstract

Purpose

This research aims to contribute to the current discussion led by international accounting bodies on intellectual capital narratives. Before setting a standard, a preliminary step is to highlight intellectual capital components' sources of value. The objective of this exploratory paper is to contribute to the discussion by proposing a detailed description and taxonomy of intellectual capital based on an analysis of discretionary accounting narrative disclosures in CEO letters.

Design/methodology/approach

To answer the research question, a computerised lexical content analysis was done of 241 letters from the CEOs of S&P Euro 350 companies addressed to shareholders.

Findings

Beyond the required disclosures about balance sheet intangibles, this study brings to light discretionary narratives about human, digital, customer and environmental capital and their interactions. In particular, CEOs are promoting two new themes, environmental capital and digital capital, as major contributors to value creation.

Research limitations/implications

The limitations of this study are inherent in the media studied, namely the CEOs' letters to shareholders, which were written as part of the firms' official communication.

Practical implications

The main contribution of the research is a detailed description of the intellectual capital components that CEOs consider to be at the heart of their companies' models to create value. Human and customer capital were already familiar under the previous classification, but CEOs present digital and environmental capital as areas of opportunity or risk in their discretionary narratives.

Originality/value

The article contributes to the current international discussions on intellectual capital by focusing on discretionary accounting narratives. It seeks to provide guidelines concerning future standards in the current stage of intellectual capital research.

Article
Publication date: 1 January 1979

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still…

Abstract

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

Details

Managerial Law, vol. 22 no. 1
Type: Research Article
ISSN: 0309-0558

Abstract

Details

Persistence and Vigilance: A View of Ford Motor Company’s Accounting over its First Fifty Years
Type: Book
ISBN: 978-1-83867-998-9

Article
Publication date: 1 January 1991

J.R. Carby‐Hall

In a previous monograph a discussion took place on stages one and part of stage two of the three stage process in an unfair dismissal action, namely the employee having to show…

Abstract

In a previous monograph a discussion took place on stages one and part of stage two of the three stage process in an unfair dismissal action, namely the employee having to show that he has been dismissed (stage one), and some of the reasons for dismissal which fall within the statutory categories, namely the employee's capability and qualifications; misconduct and redundancy (part of stage two). In this monograph an analysis is proposed on the two remaining reasons, these being the contravention of a duty imposed by an enactment and some other substantial reason. There will then follow a discussion on the test of fairness as constituting the third of the three stage process and on the remedies available when the tribunal finds that the employee has been unfairly dismissed.

Details

Managerial Law, vol. 33 no. 1/2/3
Type: Research Article
ISSN: 0309-0558

Book part
Publication date: 27 January 2022

Jeroen Veldman and Hugh Willmott

We explore the significance of social ontology and its capacity to inform the specification of organizational status, architecture and capacities. We consider how different…

Abstract

We explore the significance of social ontology and its capacity to inform the specification of organizational status, architecture and capacities. We consider how different conceptions of social ontology are critical for explicating a range of epistemological and socio-economic questions concerning organizations and develop a research agenda oriented to studying these issues from the perspective of management and organization studies.

Details

The Corporation: Rethinking the Iconic Form of Business Organization
Type: Book
ISBN: 978-1-80043-377-9

Keywords

Article
Publication date: 1 February 1974

Tom Schultheiss

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the…

Abstract

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

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