Qualitative Research In Intangibles Intellectual Capital And Integrated Reporting Practices
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Qualitative Research In Intangibles Intellectual Capital And Integrated Reporting Practices
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Author : Maria Serena Chiucchi
language : en
Publisher: Roma TrE-Press
Release Date : 2019-03-01
Qualitative Research In Intangibles Intellectual Capital And Integrated Reporting Practices written by Maria Serena Chiucchi and has been published by Roma TrE-Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-01 with Business & Economics categories.
Questo libro si propone di esplorare le opportunità, le criticità e le prospettive offerte dai metodi di ricerca qualitativi con specifico riferimento al tema degli intangibles, capitale intellettuale e reporting integrato. Nonostante l'interesse crescente mostrato dalla teoria, i benefici attribuiti alla misurazione, alla gestione e al reporting degli intangibili e del capitale intellettuale non sono pienamente riconosciuti nella pratica. Da qui nasce l’esigenza di un approccio di ricerca rigoroso e “performativo”. Adottare un approccio performativo implica studiare la misurazione, la gestione e il reporting "in azione", all'interno e tra le organizzazioni, per capire in che modo le risorse di conoscenza, le persone, i processi e le relazioni vengono mobilitate e attivate per creare valore. Per offrire una risposta a questi interrogativi, questo libro presenta i risultati di ricerca presentati dagli studiosi in occasione del SIDREA International Workshop (SIW 2017) sul tema "Ricerca qualitativa in beni immateriali, capitale intellettuale e pratiche integrate di reporting. Opportunità, criticità e prospettive future ", organizzato dal Dipartimento di Studi Aziendali, Università Roma TRE e dal Dipartimento di Gestione, Università Politecnica delle Marche.
Non Financial Disclosure And Integrated Reporting
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Author : Lino Cinquini
language : en
Publisher: Springer Nature
Release Date : 2022-02-18
Non Financial Disclosure And Integrated Reporting written by Lino Cinquini and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-02-18 with Business & Economics categories.
The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
The Routledge Handbook Of Integrated Reporting
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Author : Charl de Villiers
language : en
Publisher: Routledge
Release Date : 2020-05-11
The Routledge Handbook Of Integrated Reporting written by Charl de Villiers and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-11 with Business & Economics categories.
This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.
Intellectual Capital In Organizations
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Author : Patricia Ordoñez de Pablos
language : en
Publisher: Routledge
Release Date : 2014-12-05
Intellectual Capital In Organizations written by Patricia Ordoñez de Pablos and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-05 with Business & Economics categories.
In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.
New Trends In Public Sector Reporting
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Author : Francesca Manes-Rossi
language : en
Publisher: Springer Nature
Release Date : 2020-05-18
New Trends In Public Sector Reporting written by Francesca Manes-Rossi and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-18 with Political Science categories.
This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.
Business Development And Economic Governance In Southeastern Europe
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Author : Pantelis Sklias
language : en
Publisher: Springer Nature
Release Date : 2022-09-21
Business Development And Economic Governance In Southeastern Europe written by Pantelis Sklias and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-21 with Business & Economics categories.
This book addresses contemporary and modern topics around business growth and economic development in Southeastern Europe. It covers a wide range of business issues focusing on the adoption of new technologies, finance of SMEs, place marketing, value co-creation, contribution to economic growth, and internationalization. Moverover, it sheds new light on the micro- and macroeconomic developments and monetary policy issues in the Eastern European and Balkan countries. This book is a useful tool for scholars in economics and finance interested in the further economic development of the Balkans and Eastern European countries as well as to professionals in the business, financial and insurance sectors.
Integrated Reporting And Corporate Governance
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Author : Laura Girella
language : en
Publisher: Routledge
Release Date : 2021-02-14
Integrated Reporting And Corporate Governance written by Laura Girella and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-14 with Business & Economics categories.
Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.
Non Financial Disclosure And Integrated Reporting
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Author : Lucrezia Songini
language : en
Publisher: Emerald Group Publishing
Release Date : 2020-03-12
Non Financial Disclosure And Integrated Reporting written by Lucrezia Songini and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-12 with Business & Economics categories.
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Research Handbook On Intellectual Capital And Business
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Author : Dumay, John
language : en
Publisher: Edward Elgar Publishing
Release Date : 2021-12-07
Research Handbook On Intellectual Capital And Business written by Dumay, John and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-07 with Business & Economics categories.
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.
The Routledge Companion To Intellectual Capital
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Author : James Guthrie
language : en
Publisher: Taylor & Francis
Release Date : 2017-09-22
The Routledge Companion To Intellectual Capital written by James Guthrie and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-22 with Business & Economics categories.
The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.