The project of intellectual capital disclosure: Researching the research

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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.

Original languageEnglish
Pages (from-to)61-77
Number of pages17
JournalJournal of Intellectual Capital
Volume7
Issue number1
DOIs
Publication statusPublished - 2 Feb 2006
Externally publishedYes

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