The project of intellectual capital disclosure: Researching the research

Indra Abeysekera

The project of intellectual capital disclosure: Researching the research

Research output: Contribution to conference › Conference paper presented at Conference (not in Proceedings) › peer-review

Abstract

This paper examines a number of key issues relating to intellectual capital (IC) disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure 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 a theoretical underpinning of IC disclosure analysis are reviewed. The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of IC
disclosure, and offers suggestions for doing so.

Original language	English
Publication status	Published - 2005
Externally published	Yes
Event	International Critical Management Studies Conference (ICMS) - Duration: 1 Jan 2011 → …

Conference

Conference	International Critical Management Studies Conference (ICMS)
Abbreviated title	ICMS
Period	1/01/11 → …

Access to Document

https://www.mngt.waikato.ac.nz/ejrot/cmsconference/2005/proceedings/intellectualcapital/Abeysekera.pdf

Cite this

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title = "The project of intellectual capital disclosure: Researching the research",

abstract = "This paper examines a number of key issues relating to intellectual capital (IC) disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure 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 a theoretical underpinning of IC disclosure analysis are reviewed. The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of ICdisclosure, and offers suggestions for doing so.",

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year = "2005",

language = "English",

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AB - This paper examines a number of key issues relating to intellectual capital (IC) disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. The paper begins by examining the definitions of intellectual capital and intellectual capital disclosure 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 a theoretical underpinning of IC disclosure analysis are reviewed. The paper concludes by arguing for the importance of addressing these issues in order to improve the credibility of ICdisclosure, and offers suggestions for doing so.

M3 - Conference paper presented at Conference (not in Proceedings)

Y2 - 1 January 2011

ER -

The project of intellectual capital disclosure: Researching the research

Abstract

Conference

Access to Document

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Cite this