Books and journals Case studies Expert Briefings Open Access
Advanced search

Search results

1 – 10 of 899
To view the access options for this content please click here
Book part
Publication date: 1 January 2009

Consumer Judgment from a Dual-Systems Perspective

Samuel D. Bond, James R. Bettman and Mary Frances Luce

HTML
PDF (194 KB)
EPUB (230 KB)

Abstract

Details

Review of Marketing Research
Type: Book
DOI: https://doi.org/10.1108/S1548-6435(2008)0000005005
ISBN: 978-0-85724-727-8

To view the access options for this content please click here
Book part
Publication date: 1 January 2010

A Review of Prior Classifications of Purchase Behavior and a Proposal for a New Typology

Hans Baumgartner

HTML
PDF (900 KB)

Abstract

Details

Review of Marketing Research
Type: Book
DOI: https://doi.org/10.1108/S1548-6435(2009)0000006005
ISBN: 978-0-85724-728-5

To view the access options for this content please click here
Article
Publication date: 4 November 2014

The elaboration likelihood model: review, critique and research agenda

Philip J. Kitchen, Gayle Kerr, Don E. Schultz, Rod McColl and Heather Pals

The purpose of this paper is to review, critique and develop a research agenda for the Elaboration Likelihood Model (ELM). The model was introduced by Petty and Cacioppo…

HTML
PDF (204 KB)

Abstract

Purpose

The purpose of this paper is to review, critique and develop a research agenda for the Elaboration Likelihood Model (ELM). The model was introduced by Petty and Cacioppo over three decades ago and has been modified, revised and extended. Given modern communication contexts, it is appropriate to question the model’s validity and relevance.

Design/methodology/approach

The authors develop a conceptual approach, based on a fully comprehensive and extensive review and critique of ELM and its development since its inception.

Findings

This paper focuses on major issues concerning the ELM. These include model assumptions and its descriptive nature; continuum questions, multi-channel processing and mediating variables before turning to the need to replicate the ELM and to offer recommendations for its future development.

Research limitations/implications

This paper offers a series of questions in terms of research implications. These include whether ELM could or should be replicated, its extension, a greater conceptualization of argument quality, an explanation of movement along the continuum and between central and peripheral routes to persuasion, or to use new methodologies and technologies to help better understanding consume thinking and behaviour? All these relate to the current need to explore the relevance of ELM in a more modern context.

Practical implications

It is time to question the validity and relevance of the ELM. The diversity of on- and off-line media options and the variants of consumer choice raise significant issues.

Originality/value

While the ELM model continues to be widely cited and taught as one of the major cornerstones of persuasion, questions are raised concerning its relevance and validity in 21st century communication contexts.

Details

European Journal of Marketing, vol. 48 no. 11/12
Type: Research Article
DOI: https://doi.org/10.1108/EJM-12-2011-0776
ISSN: 0309-0566

Keywords

  • Persuasion
  • Advertising theory
  • Communications context
  • Elaboration likelihood
  • Multi-channel processing

To view the access options for this content please click here
Article
Publication date: 31 July 2014

The transnational regulation of accounting: insights, gaps and an agenda for future research

Paul Gillis, Richard Petty and Roy Suddaby

The authors expect major shifts in thinking about the transnational regulation of accounting and how it will develop. This is a time for ideas as well as action. The…

HTML
PDF (72 KB)

Abstract

Purpose

The authors expect major shifts in thinking about the transnational regulation of accounting and how it will develop. This is a time for ideas as well as action. The global accounting profession must take a leading role in developing and presenting the case for the transnational regulation of accounting, in identifying new regulations, new ways of regulating, and new compacts between regulators and other stakeholders, and in framing the debate on the transnational regulation of accounting into the future. The academic community must bring intellectual rigor to thinking on the issues. The purpose of this paper is to put the case that there is a new research agenda to be formed by taking a view that combines existing work on the transnational regulation of accounting with a contemporaneous understanding of the forces for regulatory and professional change, and insight into the roles that various actors have assumed historically and will likely play going forward, so as to develop workable and sustainable models for the transnational regulation of accounting into the future.

Design/methodology/approach

This paper presents a view on why the transnational regulation of accounting is increasingly becoming more important and more relevant. The paper identifies several possible work streams and research questions, and also comments on the papers appearing in this AAAJ special issue.

Findings

The authors find that the transnational regulation of accounting is becoming more important and relevant and identify drivers of this. The authors also suggest that self-regulation comes from professionalization, that systems of professional self-regulation (or co-regulation) at the national level have been transformed into the systems of global self-regulation. Also there is a growing level of scholarly engagement with transnational regimes of accounting regulation and the emerging portrayal of such regimes as arenas characterized by multiple actors, agendas, and strategies of influence.

Originality/value

Promotes a greater awareness and understanding of the importance of the transnational regulation of accounting, showcases recent work that demonstrates the breadth and depth of what is being done and of what needs to be done in the transnational regulation of accounting, identifies some of the key issues and imperatives for the transnational regulation of accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 6
Type: Research Article
DOI: https://doi.org/10.1108/AAAJ-07-2014-1757
ISSN: 0951-3574

Keywords

  • Global financial crisis
  • Accounting profession
  • Transnational regulation of accounting

To view the access options for this content please click here
Article
Publication date: 1 April 2006

The voluntary reporting of intellectual capital: Comparing evidence from Hong Kong and Australia

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…

HTML
PDF (127 KB)

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
DOI: https://doi.org/10.1108/14691930610661890
ISSN: 1469-1930

Keywords

  • Intellectual capital
  • Disclosure
  • Annual reports
  • Hong Kong
  • Australia
  • Data analysis

To view the access options for this content please click here
Article
Publication date: 1 October 2001

Sunrise in the knowledge economy: Managing, measuring and reporting intellectual capital

James Guthrie, Richard Petty and Ulf Johanson

There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management…

HTML
PDF (98 KB)

Abstract

There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. Suggests that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organisations and the wider social fabric. Also looks to possible new ways of accounting for intangibles within public and private sector organisations.

Details

Accounting, Auditing & Accountability Journal, vol. 14 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/EUM0000000005869
ISSN: 0951-3574

Keywords

  • Information
  • Capital
  • Research
  • Intangible assets
  • Measurement

To view the access options for this content please click here
Article
Publication date: 1 June 2000

Intellectual capital literature review : Measurement, reporting and management

Richard Petty and James Guthrie

The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business…

HTML
PDF (164 KB)

Abstract

The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological developments in a manner previously unknown and largely unforeseen. Whether these developments are viewed through the filter of the information society, the knowledge‐based economy, the network society, or innovation, there is much to support the assertion that IC is instrumental in the determination of enterprise value and national economic performance. First, we seek to review some of the most significant extant literature on intellectual capital and its developed path. The emphasis is on important theoretical and empirical contributions relating to the measurement and reporting of intellectual capital. The second part of this paper identifies possible future research issues into the nature, impact and value of intellectual management and reporting.

Details

Journal of Intellectual Capital, vol. 1 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/14691930010348731
ISSN: 1469-1930

Keywords

  • Intellectual capital
  • Knowledge management
  • Intangible assets
  • Research
  • Methodology

To view the access options for this content please click here
Article
Publication date: 1 September 2000

Intellectual capital: Australian annual reporting practices

James Guthrie and Richard Petty

This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for…

HTML
PDF (141 KB)

Abstract

This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is piecemeal and not widely spread. The outcomes of our exploratory investigation are threefold. First, the key components of intellectual capital are poorly understood, inadequately identified, inefficiently managed, and not reported within a consistent framework when reported at all. Second, the main areas of intellectual capital reporting focus on human resources; technology and intellectual property rights; and organisational and workplace structure. Third, even in an Australian enterprise thought of as “best practice” in this regard, a comprehensive management framework for intellectual capital is yet to be developed, especially for collecting and reporting intellectual capital formation. In conclusion, Australian companies do not compare favourably with several European firms in their ability to measure and report their intellectual capital in the annual report.

Details

Journal of Intellectual Capital, vol. 1 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/14691930010350800
ISSN: 1469-1930

Keywords

  • Intellectual capital
  • Company reports
  • Intangible assets
  • Europe
  • Australia

To view the access options for this content please click here
Article
Publication date: 23 May 2008

Intellectual capital: a user's perspective

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…

HTML
PDF (106 KB)

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
DOI: https://doi.org/10.1108/01409170810876035
ISSN: 0140-9174

Keywords

  • Intellectual capital
  • Disclosure
  • Regulation
  • Accounting

To view the access options for this content please click here
Article
Publication date: 1 December 2001

Managing orphan knowledge: current Australasian best practice

Ian Caddy, James Guthrie and Richard Petty

To date, managing intellectual capital has focussed on maximising possibilities to create knowledge, while minimising chances of losing knowledge. However, effective…

HTML
PDF (96 KB)

Abstract

To date, managing intellectual capital has focussed on maximising possibilities to create knowledge, while minimising chances of losing knowledge. However, effective intellectual capital management should consider another dimension: orphan knowledge. Orphan knowledge relates to questions such as: Do organisations “unlearn” things or forget things and repeat past mistakes? Do some organisations unnecessarily duplicate equivalent activities within different areas of the organisation? If orphan knowledge exists, then organisations need to understand their potential for creating orphan knowledge. This paper defines orphan knowledge, and provides evidence of its potential by developing various scenarios and relating case‐study analysis from a sample of Australasian organisations. Indications are that even in organisations considered current “best practice” in managing intellectual capital, there is a medium to high potential for orphan knowledge to be created. Future research will determine whether different knowledge types, namely explicit versus tacit knowledge, have differing potentials for knowledge orphaning. Further research will consider the chief knowledge officer’s role in preventing and recovering organisation orphan knowledge.

Details

Journal of Intellectual Capital, vol. 2 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/14691930110409679
ISSN: 1469-1930

Keywords

  • Information
  • Intellectual capital
  • Management
  • Intangible assets
  • Liability

Access
Only content I have access to
Only Open Access
Year
  • Last week (2)
  • Last month (4)
  • Last 3 months (10)
  • Last 6 months (18)
  • Last 12 months (34)
  • All dates (899)
Content type
  • Article (738)
  • Book part (144)
  • Earlycite article (15)
  • Case study (2)
1 – 10 of 899
Emerald Publishing
  • Opens in new window
  • Opens in new window
  • Opens in new window
  • Opens in new window
© 2021 Emerald Publishing Limited

Services

  • Authors Opens in new window
  • Editors Opens in new window
  • Librarians Opens in new window
  • Researchers Opens in new window
  • Reviewers Opens in new window

About

  • About Emerald Opens in new window
  • Working for Emerald Opens in new window
  • Contact us Opens in new window
  • Publication sitemap

Policies and information

  • Privacy notice
  • Site policies
  • Modern Slavery Act Opens in new window
  • Chair of Trustees governance statement Opens in new window
  • COVID-19 policy Opens in new window
Manage cookies

We’re listening — tell us what you think

  • Something didn’t work…

    Report bugs here

  • All feedback is valuable

    Please share your general feedback

  • Member of Emerald Engage?

    You can join in the discussion by joining the community or logging in here.
    You can also find out more about Emerald Engage.

Join us on our journey

  • Platform update page

    Visit emeraldpublishing.com/platformupdate to discover the latest news and updates

  • Questions & More Information

    Answers to the most commonly asked questions here