IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v4y2007i4-5p529-546.html
   My bibliography  Save this article

Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital

Author

Listed:
  • Roland Burgman
  • Goran Roos
  • Lisa Boldt-Christmas
  • Stephen Pike

Abstract

Numerous articles, papers and books have come to the conclusion that our traditional accounting systems do not suffice for today's companies, whose value creation often depends more on intellectual capital type resources rather than monetary or physical resources. This article focuses on the importance of measuring and reporting on intellectual capital for listed companies and the information needs of external stakeholders (the investor community) as well internal (management). It discusses the difficulties associated with disclosure of non-financial information. To conclude, it suggests guidelines for disclosure of intellectual capital from the perspective of listed companies.

Suggested Citation

  • Roland Burgman & Goran Roos & Lisa Boldt-Christmas & Stephen Pike, 2007. "Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 4(4/5), pages 529-546.
    • Handle: RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:529-546
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=17091
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Yolanda Ramírez & à ngel Tejada & Silvia Gordillo, 2013. "Recognition of intellectual capital importance in the university sector," International Journal of Business and Social Research, LAR Center Press, vol. 3(4), pages 27-41, April.
    2. Yolanda Ramírez Córcoles & Ángel Tejada Ponce & Jean Vanderdonckt, 2013. "How to Respond to Information Needs of University Stakeholders: Proposal of Indicators for Reporting on Intellectual Capital," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-2, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:529-546. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.