This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.
This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.
Featuring contributions from a variety of renowned international scholars in the area, the Research Handbook is divided into four parts, outlining the four main methodological routes taken by current IC research. First, chapters discuss content analysis and offer future perspectives for advancing such studies. The book then examines fruitful avenues for IC visualization studies, before critiquing and furthering IC value added and IC efficiency measurement studies. Finally, it analyses and offers novel approaches for studying and intervening with IC and value creation.
This Research Handbook will be a vital resource for scholars and students of business and management entering the field of intellectual capital, whether they are established academics with a renewed interest in the subject or just starting their research careers.
Arvustused
This is an invaluable resource for both new and seasoned scholars interested in the field of intellectual capital (IC). The impressive range of topics arranged under the four themes content analysis, visual methodologies, Value Added Intellectual Capital (VAIC) and novel approaches does not only highlight some of the critical issues in measuring IC but also offer some fresh approach that can be adopted when researching IC. -- Roszaini Haniffa, Heriot-Watt University, UK
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| Foreword |
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| Introduction: welcome to the world of intellectual capital |
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1 | (5) |
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1 Investigating intellectual capital disclosure through content analysis: reflections and suggestions for future research |
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6 | (24) |
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2 Has content analysis on intellectual capital reporting reached an impasse? |
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30 | (19) |
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3 Validity in content analysis-based intellectual capital disclosure research: a critical review |
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49 | (22) |
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4 Intellectual capital research: European versus North American approaches |
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71 | (16) |
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5 Exploring the impact of intellectual capital narratives on corporate accountability |
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87 | (22) |
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6 Deductive versus inductive content analysis: a methodological research note to disclosures studies in intellectual capital research |
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109 | (16) |
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7 Assessing the value relevance of intellectual capital disclosure: are price-level models effective? |
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125 | (29) |
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PART II VISUAL METHODOLOGIES |
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8 Research methodologies for intellectual capital visual representations |
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154 | (22) |
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9 Building causal maps in the intellectual capital domain: a methodological perspective |
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176 | (19) |
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10 Intellectual capital and pictorial disclosures analysis: an MIA (missing in action) interpretative paradigm |
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195 | (25) |
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PART III VALUE ADDED INTELLECTUAL COEFFICIENT (VAIC) |
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11 Knowledge-based organizations: an accounting point of view |
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220 | (16) |
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12 Re-examination of the value added intellectual coefficient (VAIC™): a test of value relevance |
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236 | (19) |
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13 Measuring intellectual capital efficiency: going beyond the VAIC model |
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255 | (19) |
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14 An introduction to network analysis in intellectual capital research |
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274 | (16) |
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15 The usefulness of exercises for identifying critical IC in organizations |
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290 | (14) |
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16 Interventionist research into value creation mechanisms |
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304 | (25) |
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17 Combining the measurement and management approaches: the fuzzy logic methodology |
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329 | (24) |
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18 Operationalising the resource-based view of the firm |
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353 | (33) |
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| Index |
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386 | |
Edited by John Dumay, Professor of Accounting and Finance, Department of Accounting and Corporate Governance, Macquarie Business School, Australia; Nyenrode Business Universiteit, the Netherlands and Aalborg University Business School, Denmark, Christian Nielsen, Department of Management Computer Science and Engineering, University of Bologna, Morten Lund, University of Bologna, Maurizio Massaro, Associate Professor, Department of Management, Ca' Foscari University of Venice, Italy and James Guthrie, Distinguished Professor, Department of Accounting and Corporate Governance, Macquarie Business School, Sydney, Australia
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