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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...
Persistent link: https://www.econbiz.de/10014875631
Purpose – The purpose of this paper is to examine intellectual capital research (ICR) methods and critically analyse how they have been utilised. The data set for this analysis is based on examining IC papers published in specialist IC and important generalist accounting journals from the...
Persistent link: https://www.econbiz.de/10014875632
Purpose – The purpose of this paper is to review and critique the current status of content analysis (CA) as a research method for inquiring into intellectual capital disclosure (ICD) to determine if CA has a continued role to play in developing new intellectual capital (IC) knowledge....
Persistent link: https://www.econbiz.de/10014875679
Purpose – The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent review of the IC literature by Guthrie et al . (2012, p. 74), who found that the public sector is one of the least...
Persistent link: https://www.econbiz.de/10014875732
Purpose – The purpose of this paper is to build on Dumay and Cai’s (2014) prior research to provide a deeper analysis of the problems associated with using content analysis (CA) as a research methodology for investigating intellectual capital disclosure (ICD). Design/methodology/approach –...
Persistent link: https://www.econbiz.de/10014875828
Purpose – The purpose of this paper is to review and critique the current status of intellectual capital (IC) research as published in the Journal of Intellectual Capital ( JIC ) as it heads into its 15th year with a view to understanding the past and possible direction of future IC research....
Persistent link: https://www.econbiz.de/10014876019
Purpose The purpose of this paper is to provide an up-to-the-minute literature review of intellectual capital disclosure (ICD) to: identify the major themes developed within this research stream; investigate the evolution of the theory; and derive insights to guide future research agendas for...
Persistent link: https://www.econbiz.de/10014876066