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Research Handbook on Intellectual Capital and Business

9781785365317 Edward Elgar Publishing

Edited by John Dumay, Professor of Accounting and Finance, Department of Accounting and Corporate Governance, Macquarie Business School, Australia; Nyenrode Business Universiteit, the Netherlands and Aalborg University Business School, Denmark, Christian Nielsen, Department of Management Computer Science and Engineering, University of Bologna, Morten Lund, University of Bologna, Maurizio Massaro, Associate Professor, Department of Management, Ca'' Foscari University of Venice, Italy and James Guthrie, Distinguished Professor, Department of Accounting and Corporate Governance, Macquarie Business School, Sydney, Australia

Publication Date: 2021 ISBN: 978 1 78536 531 7 Extent: 416 pp

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Critical Acclaim

Contributors

Contents

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This 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.

Critical Acclaim

‘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

Contributors

Contributors: S. Abhayawansa, J. Allen, L. Bini, M. Cordazzo, P. Davis, J. Dumay, S. Durst T. Garanina, M. Giuliani, F. Giunta, V. Goebel, J. Guthrie, H. Hussinki, G. Iazzolino, A. Lai, D. Laise, G. Leoni, Z.Liu, R. Lombardi, M. Low, M. Lund, M. Massaro, J. Michalak, O. Mooneeapen, M. Nadeem, C. Nielsen, D. Ramdhony, G. Rimmel, G. Roos, F. Schimperna, U. Sharma, L. Simoni, R. Stacchezzini, S. Veltri, R. Zaman

Contents

Contents:

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