Description
Book SynopsisThis 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.
Trade Review‘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
Table of ContentsContents: Foreword by Leif Edvinsson xi Introduction: welcome to the world of intellectual capital 1 John Dumay, Christian Nielsen and Morten Lund PART I CONTENT ANALYSIS 1 Investigating intellectual capital disclosure through content analysis: reflections and suggestions for future research 6 Laura Bini and Francesco Giunta 2 Has content analysis on intellectual capital reporting reached an impasse? 30 Viktoria Goebel 3 Validity in content analysis-based intellectual capital disclosure research: a critical review 49 Subhash Abhayawansa, Zihan Liu and James Guthrie 4 Intellectual capital research: European versus North American approaches 71 Henri Hussinki, Tatiana Garanina and John Dumay 5 Exploring the impact of intellectual capital narratives on corporate accountability 87 Alessandro Lai, Giulia Leoni and Riccardo Stacchezzini 6 Deductive versus inductive content analysis: a methodological research note to disclosures studies in intellectual capital research 109 Gunnar Rimmel and Michela Cordazzo 7 Assessing the value relevance of intellectual capital disclosure: are price-level models effective? 125 Lorenzo Simoni and Francesco Giunta PART II VISUAL METHODOLOGIES 8 Research methodologies for intellectual capital visual representations 154 Jan Michalak 9 Building causal maps in the intellectual capital domain: a methodological perspective 176 Marco Giuliani 10 Intellectual capital and pictorial disclosures analysis: an MIA (missing in action) interpretative paradigm 195 Paul Davis, Mary Low, Jackie Allen and Umesh Sharma PART III VALUE ADDED INTELLECTUAL COEFFICIENT (VAIC) 11 Knowledge-based organizations: an accounting point of view 220 Gianpaolo Iazzolino and Domenico Laise 12 Re-examination of the value added intellectual coefficient (VAICTM): a test of value relevance 236 Oren Mooneeapen, Subhash Abhayawansa and Dinesh Ramdhony 13 Measuring intellectual capital efficiency: going beyond the VAIC model 255 Muhammad Nadeem and Rashid Zaman PART IV NOVEL APPROACHES 14 An introduction to network analysis in intellectual capital research 274 Rosa Lombardi and Federico Schimperna 15 The usefulness of exercises for identifying critical IC in organizations 290 Susanne Durst 16 Interventionist research into value creation mechanisms 304 Christian Nielsen and Morten Lund 17 Combining the measurement and management approaches: the fuzzy logic methodology 329 Stefania Veltri 18 Operationalising the resource-based view of the firm 353 Göran Roos Index 386
