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Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis

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  • Christian Nielsen
  • Robin Roslender
  • Stefan Schaper

Abstract

The Danish Guideline Project and its principal output, the intellectual capital statement, have attracted only a very limited extent of empirical attention since the conclusion of the initiative in December 2002. The paper reports the findings of a series of semi-structured interviews with individuals employed in the small subset of companies that were found to have persevered with intellectual capital reporting during most of the following decade. Interviews explored three themes: motivations for initiating intellectual capital reporting; reasons for continuing to do so; and details of the implementation and evolution of these practices. The paper utilises a number of elements of institutional theory to organise the findings and to discuss the continuities in intellectual capital reporting practice documented therein.

Suggested Citation

  • Christian Nielsen & Robin Roslender & Stefan Schaper, 2016. "Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis," Accounting Forum, Taylor & Francis Journals, vol. 40(1), pages 16-28, March.
    • Handle: RePEc:taf:accfor:v:40:y:2016:i:1:p:16-28
    DOI: 10.1016/j.accfor.2015.11.002
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    Cited by:

    1. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
    2. Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019. "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 5-35.
    3. Pavel Pavlovich Vetrenko & Vitaly Anatolievich Mordovets & Elena Vasilievna Yaluner, 2017. "Development of Intellectual Capital in the Russian Economy to Ensure the Economic Security of a Corporation Under Competition," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 604-618.
    4. Paola Demartini & Paola Paoloni, 2017. "A Path Model “Why-What-How-When” to Implement an IC Reporting," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(6), pages 1-11, May.
    5. Marco Giuliani & Maria Serena Chiucchi, 2019. "Guess who’s coming to dinner: the case of IC reporting in Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 403-433, June.

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