181
Views
10
CrossRef citations to date
0
Altmetric
Original Articles

Lessons for progressing narrative reporting: Learning from the experience of disseminating the Danish Intellectual Capital Statement approach

&
Pages 161-171 | Received 29 May 2017, Accepted 04 Jun 2017, Published online: 22 Feb 2019

References

  • AICPAImproving business reporting –A customer focus: meeting the information needs of investors and creditors. a comprehensive report of the special committee on financial reporting1994American Institute of Certified Public AccountantsNew York
  • ASBOperating and financial review2003Accounting Standards BoardLondon
  • L.AlcanizGomez-BezaresF.R.RoslenderTheoretical perspectives on intellectual capital: A backward look and a proposal for going forwardAccounting Forum3522011107117
  • BISThe future of narrative reporting –A consultation2010Department of Business Innovation and SkillsLondonwww.bis.gov.uk
  • BISThe future of narrative reporting: Consulting on a new framework2011Department of Business Innovation and SkillsLondonwww.bis.gov.uk
  • R.BarkerJ.HendryJ.RobertsP.SandersonCan company fund manager meetings convey informational benefits? Exploring the rationalization of investment decision making by UK fund managers?Accounting, Organizations and Society3742012207222
  • V.BeattieS.J.SmithValue creation and business models: Refocusing the intellectual capital debateBritish Accounting Review4542013243254
  • V.BeattieB.McInnesS.FearnleyThrough the eyes of management: A study of management disclosures: An interim report2002Institute of Chartered Accountants in England and WalesLondon
  • V.BeattieB.McInnesS.FearnleyThrough the eyes of management: Final report2004Institute of Chartered Accountants in England and WalesLondon
  • R.J.BoxwellBenchmarking for competitive advantage1994McGraw-HillNew York
  • P.N.BukhH.T.LarsenJ.MouritsenConstructing intellectual capital statementsScandinavian Journal of Management171200187108
  • C.CooperA.B.CoulsonAccounting activism and Bourdieu’s ‘collective intellectual’ −reflections on the ICL caseCritical Perspectives on Accounting2532014237254
  • D.J.CooperM.J.ShererThe value of corporate accounting reports: Arguments for a political economy of accountingAccounting, Organizations and Society93–41984207232
  • C.CooperP.TaylorN.SmithL.CatchpoleA discussion of the political potential of social accountingCritical Perspectives on Accounting1672005951974
  • C.CooperA.CoulsonP.TaylorAccounting for human rights: Doxic health and safety practices −the accounting lesson from ICLCritical Perspectives on Accounting2282011738758
  • DATIA guideline for intellectual capital statements – A key to knowledge management2000Danish Agency for Trade and IndustryCopenhagenwww.mvtu.dk/icaccounts
  • DTIDraft regulations on the operating and financial review and directors’ report2004Department of Trade and IndustryLondon
  • T.H.DavenportL.PrusakWorking knowledge: How organizations manage what they know1997Harvard Business School PressBoston MA
  • J.DumayT.GaraninaIntellectual capital research: An examination of the third stage: Moving from reporting to disclosureJournal of Intellectual Capital Research14120131025
  • J.DumayR.RoslenderUtilising narrative to improve the relevance of intellectual capitalJournal of Accounting and Organizational Change932013249279
  • EFRAGThe role of the business model in financial reporting2010European Financial Reporting Advisory GroupBrussels
  • L.EdvinssonDeveloping intellectual capital at SkandiaLong Range Planning3031997266273
  • J.FlowerThe international integrated reporting council: A story of failureCritical Perspectives on Accounting2712015117
  • J.GuthrieR.PettyF.RicceriReflections and projections: A decade of intellectual capital accounting researchBritish Accounting Review44120126882
  • HMSOThe coalition our programme for government2010Her Majesty’s Stationery OfficeLondon
  • C.HaslamT.AnderssonN.TsitsianisY.P.YinRedefining business models: Strategies for a financialized world2012RoutledgeLondon
  • J.HollandU.JohansonValue-relevant information on corporate intangibles –creation, use and barriers in capital markets –“between a rock and a hard place“Journal of Intellectual Capital442003465486
  • J.HollandIntellectual capital and the capital market −organization and competenceAccounting, Auditing and Accountability Journal16120033948
  • J.HollandFund management, intellectual capital, intangibles and private disclosureManagerial Finance3242006277316
  • J.Holland’Looking behind the veil’: Invisible corporate intangibles, stories, structure and the contextual information content of disclosureQualitative Research in Financial Markets132009152187
  • IASBThe conceptual framework for financial reporting2010International Accounting Standards BoardLondon
  • ICAEWNew reporting models for business2003Institute of Chartered Accountants in England and WalesLondon
  • ICAEWBusiness models in accounting: The theory of the firm and business reporting2010Institute of Chartered Accountants in England and WalesLondon
  • ICASBusiness reporting –The inevitable change?V.Beattie1999Institute of Chartered Accountants of ScotlandEdinburgh
  • IIRCTowards integrated reporting: Communicating value in the twenty first century2011International Integrated Reporting Councilwww.theiirc.org
  • IIRCWhat is integrated reporting?2012International Integrated Reporting Councilwww.theiirc.org
  • IIRCBusiness model: Background paper for integrated reporting2013International Integrated Reporting Councilwww.iirc.org
  • U.JohansonJ.HenningssonThe archaeology of intellectual capital: a battle between conceptsC.ChaminadeB.CatasusIntellectual capital revisited: Paradoxes in the knowledge intensive organization2007Edward ElgarCheltenham
  • R.S.KaplanManagement accounting 1984–1994: Development of new practice and theoryManagement Accounting Research41994247260
  • R.S.KaplanNew roles for management accountantsJournal of Cost Management, Fall1995613
  • R.S.KaplanD.P.NortonThe balanced scorecard:measures that drive performanceHarvard Business Review70119927179
  • R.S.KaplanD.P.NortonThe Balanced Scorecard – Translating Strategy into Action1996Harvard Business School PressBoston MA
  • C.LauxC.LeuzThe crisis of fair value accounting: Making sense of the recent debateAccounting, Organizations and Society346/72009826834
  • J.LeisenringT.LinsmeierK.SchipperE.TrottBusiness-model (intent)-based accountingAccounting and Business Research4232012329344
  • B.LevIntangibles –Management, measuring and reporting2001Brookings Institution PressWashington DC
  • F.LovingssonS.Dell’OrtoP.BaladiNavigating with new managerial toolsJournal of Intellectual Capital122000147154
  • J.MouritsenP.N.BukhK.FlagstadS.ThorbjørnsenM.R.JohansenS.Kotniset alIntellectual capital statements –The new guideline2003Danish Ministry for Science, Technology and InnovationCopenhagen
  • C.NielsenR.RoslenderEnhancing financial reporting: The contribution of business modelsBritish Accounting Review4732015262274
  • C.NielsenR.RoslenderS.SchaperContinuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysisAccounting Forum40120161628
  • C.NielsenR.RoslenderS.SchaperExplaining the demise of the intellectual capital statement in DenmarkAccounting, Auditing and Accountability Journal2017 [in press]
  • I.NonakaH.TakeuchiThe knowledge creation company: How japanese companies create the dynamics of innovation1995Oxford University PressOxford
  • G.RimmelP.BlomE.LindstriiO.PerssonDanish Guidelines on intellectual capital reporting –towards a European perspective on human resource disclosures?Proceedings of the sixth conference on economic integration in europeMoelle, Sweden2004
  • G.RimmelJ.DergårdK.JonällHuman resources disclosure in Danish intellectual capital statements: Enhancing comparability of business models a decade agoJournal of Human Resource Costing & Accounting1622012112141
  • J.RobertsP.SandersonR.BarkerJ.HendryIn the mirror of the market: The disciplinary effects of company/fund manager meetingsAccounting, Organizations and Society3132006277294
  • R.RoslenderR.FinchamThinking critically about intellectual capital accounting, AccountingAuditing and Accountability Journal1442001383398
  • R.RoslenderR.FinchamIntellectual capital: Who counts, controlsAdvances in Public Interest Accounting42004118
  • R.RoslenderJ.StevensonAccountingforPeople: A real step forward or more a case of wishing and hoping?Critical Perspectives on Accounting2072009855869
  • R.RoslenderA.MarksJ.StevensonDamned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for peopleCritical Perspectives on Accounting27120154355
  • R.RoslenderAccounting for strategic positioning: Responding to the crisis in management accountingBritish Journal of Management6119954557
  • R.RoslenderStructural marxismR.RoslenderThe routledge companion to critical accounting2016RoutledgeLondon [in press]
  • N.RowbottomM.A.S.SchroederThe rise and fall of the UK operating and financial reviewAccountingAuditing and Accountability Journal2742014655685
  • B.A.RutherfordThe production of narrative accounting statements: An exploratory study of the Operating and Financial ReviewJournal of Applied Accounting Research6320022556
  • S.SchaperContemplating the usefulness of intellectual capital reporting: Reasons behind the demise of intellectual capital disclosures in DenmarkJournal of Intellectual Capital17120165282
  • K.E.SveibyThe new organizational wealth: Managing and measuring knowledge-based assets1997Berrett-KoehlerSan Fransisco
  • W.S.UptonBusiness reporting, challenges from the new economy2001Financial Accounting Standards BoardNew York
  • S.WallmanThe future of accounting and disclosure in an evolving world: The need for dramatic changeAccounting Horizons9319958191
  • S.WallmanThe future of accounting and financial reporting Part II: The colorized approachAccounting Horizons1021996138148
  • S.WallmanThe future of accounting and financial reporting, Part IV: “access” accountingAccounting Horizons1121997103116

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:

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:

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.