Advanced search
Publication Cover
Accounting Forum Volume 40, 2016 - Issue 1
Submit an article Journal homepage
117
Views
14
CrossRef citations to date
0
Altmetric
Original Article

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

Christian NielsenAalborg University, Aalborg, Denmark Aalborg UniversityAalborgDenmark
,
Robin RoslenderUniversity of Dundee, School of Social Sciences, 1 Perth Road, Dundee DD14HN, Angus, United Kingdom University of Dundee, School of Social Sciences1 Perth RoadDundeeAngusDD14HNUnited Kingdom
&
Stefan Schaper“G.d’Annunzio” University of Chieti-Pescara, currently BearingPoint GmbH, Munich, Germany “G.d’Annunzio” University of Chieti-Pescara, currently BearingPoint GmbHMunichGermany
Pages 16-28 | Received 11 Nov 2015, Accepted 13 Nov 2015, Published online: 22 Feb 2019

Citations (14)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (3)

Claudio de Araujo Wanderley, John Cullen & Mathew Tsamenyi. (2021) Corporate political strategy: the roles of management accounting in relational work. Accounting Forum 45:2, pages 200-226.
Read now
Martin McCracken, Ronan McIvor, Raymond Treacy & Tony Wall. (2018) A study of human capital reporting in the United Kingdom. Accounting Forum 42:1, pages 130-141.
Read now
Robin Roslender & Christian Nielsen. (2017) Lessons for progressing narrative reporting: Learning from the experience of disseminating the Danish Intellectual Capital Statement approach. Accounting Forum 41:3, pages 161-171.
Read now

Articles from other publishers (11)

Ahesha Perera & Liz Rainsbury. (2023) Ladder of analytical abstraction: a constructive map for data analysis a case of voluntary reporting of human capital. Qualitative Research in Accounting & Management 20:3, pages 398-420.
Crossref
Laura Bini, Francesco Giunta, Rebecca Miccini & Lorenzo Simoni. (2021) Corporate governance quality and non-financial KPI disclosure comparability: UK evidence. Journal of Management and Governance 27:1, pages 43-74.
Crossref
Eric G. Flamholtz, Ulf Johanson & Robin Roslender. (2020) Reflections on the progress in accounting for people and some observations on the prospects for a more successful future. Accounting, Auditing & Accountability Journal 33:8, pages 1791-1813.
Crossref
Muhammad Nadeem. (2019) Does board gender diversity influence voluntary disclosure of intellectual capital in initial public offering prospectuses? Evidence from China. Corporate Governance: An International Review 28:2, pages 100-118.
Crossref
Anna Maria Biscotti, Eugenio D’Amico & Sabato Vinci. (2019) The effectiveness of intellectual capital disclosure in market assessments of corporate value creation. FINANCIAL REPORTING:1, pages 5-35.
Crossref
Marco Giuliani & Maria Serena Chiucchi. (2018) Guess who’s coming to dinner: the case of IC reporting in Italy. Journal of Management and Governance 23:2, pages 403-433.
Crossref
Christian Nielsen. (2019) From innovation performance to business performance. Meditari Accountancy Research 27:1, pages 2-16.
Crossref
Charl de Villiers & Pei‐Chi Kelly Hsiao. (2018) A review of accounting research in Australasia. Accounting & Finance 58:4, pages 993-1026.
Crossref
John Dumay & James Guthrie. (2017) Involuntary disclosure of intellectual capital: is it relevant?. Journal of Intellectual Capital 18:1, pages 29-44.
Crossref
Stefan Schaper, Christian Nielsen & Robin Roslender. (2017) Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures. Journal of Intellectual Capital 18:1, pages 81-101.
Crossref
Stefan Schaper. (2016) Contemplating the usefulness of intellectual capital reporting. Journal of Intellectual Capital 17:1, pages 52-82.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.