메뉴 건너뛰기




Volumn 8, Issue 3, 2007, Pages 386-408

An evidence-based taxonomy of intellectual capital

Author keywords

Classification; Financial reporting; Intellectual capital; Malaysia

Indexed keywords


EID: 34547734888     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691930710774830     Document Type: Article
Times cited : (51)

References (54)
  • 1
    • 17144387094 scopus 로고    scopus 로고
    • "Human capital reporting in a developing nation"
    • Abeysekera, I. and Guthrie, J. (2004), "Human capital reporting in a developing nation", The British Accounting Review, Vol. 36 No. 3, pp. 251-68.
    • (2004) The British Accounting Review , vol.36 , Issue.3 , pp. 251-268
    • Abeysekera, I.1    Guthrie, J.2
  • 2
    • 84956935421 scopus 로고    scopus 로고
    • "Intellectual capital: An exploratory study that develops measures and models"
    • Bontis, N. (1998), "Intellectual capital: An exploratory study that develops measures and models", Management Decision, Vol. 36 No. 2, pp. 63-76.
    • (1998) Management Decision , vol.36 , Issue.2 , pp. 63-76
    • Bontis, N.1
  • 3
    • 0032089312 scopus 로고    scopus 로고
    • "National culture and activity-based costing systems: A note"
    • Brewer, P.C. (1998), "National culture and activity-based costing systems: A note", Management Accounting Research, Vol. 9, pp. 241-60.
    • (1998) Management Accounting Research , vol.9 , pp. 241-260
    • Brewer, P.C.1
  • 4
    • 84914160628 scopus 로고    scopus 로고
    • "Intellectual capital: Tomorrow's assets, today's challenge"
    • available at
    • Brinker, B. (1997), "Intellectual capital: Tomorrow's assets, today's challenge", available at: www.cpavision.org/vision/ wpaper0b.cfm.
    • (1997)
    • Brinker, B.1
  • 5
    • 0004104116 scopus 로고    scopus 로고
    • International Thomson Business Press, London
    • Brooking, A. (1996), Intellectual Capital, International Thomson Business Press, London.
    • (1996) Intellectual Capital
    • Brooking, A.1
  • 6
    • 84986174482 scopus 로고    scopus 로고
    • "The relevance of intellectual capital disclosure: A paradox"
    • Bukh, P.N. (2003), "The relevance of intellectual capital disclosure: A paradox", Accounting, Auditing & Accountability Journal, Vol. 16 No. 1, pp. 49-56.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.1 , pp. 49-56
    • Bukh, P.N.1
  • 7
    • 1042264888 scopus 로고    scopus 로고
    • Canibano, L., Sanchez, P., Garcia-Ayuso, M. and Chaminade, C. (Eds) Meritum, Madrid
    • Canibano, L., Sanchez, P., Garcia-Ayuso, M. and Chaminade, C. (Eds) (2002), Guidelines for Managing and Reporting on Intangibles, Meritum, Madrid.
    • (2002) Guidelines for Managing and Reporting on Intangibles
  • 8
    • 1042287947 scopus 로고    scopus 로고
    • "What it means is what it does: A comparative analysis of implementing intellectual capital in Norway and Spain"
    • Chaminade, C. and Roberts, H. (2003), "What it means is what it does: A comparative analysis of implementing intellectual capital in Norway and Spain", European Accounting Review, Vol. 12 No. 4, pp. 733-51.
    • (2003) European Accounting Review , vol.12 , Issue.4 , pp. 733-751
    • Chaminade, C.1    Roberts, H.2
  • 9
    • 84880609979 scopus 로고    scopus 로고
    • "Best practices in exploratory factor analysis: Four recommendations, for getting the most from your analysis"
    • available at
    • Costello, A.B. and Osborne, J.W. (2005), "Best practices in exploratory factor analysis: Four recommendations, for getting the most from your analysis", Practical Assessment Research & Evaluation, Vol. 10 No. 7, available at: http://pareonline.net/ getvn.asp?v=10&n=7.
    • (2005) Practical Assessment Research & Evaluation , vol.10 , Issue.7
    • Costello, A.B.1    Osborne, J.W.2
  • 11
    • 34547664304 scopus 로고    scopus 로고
    • "Managing the intellectual capital within today's knowledge-based organisations"
    • technical briefing, CIMA, London. CIMA
    • CIMA (2001), "Managing the intellectual capital within today's knowledge-based organisations", technical briefing, CIMA, London.
    • (2001)
  • 13
    • 84986108364 scopus 로고    scopus 로고
    • "Valuing intellectual capital in the police"
    • Collier, P. (2001), "Valuing intellectual capital in the police", Accounting, Auditing and Accountability Journal, Vol. 14 No. 4, pp. 437-55.
    • (2001) Accounting, Auditing and Accountability Journal , vol.14 , Issue.4 , pp. 437-455
    • Collier, P.1
  • 15
    • 34547745688 scopus 로고    scopus 로고
    • "Measuring intellectual capital: Formula for disaster"
    • available at
    • Draper, T. (1998), "Measuring intellectual capital: Formula for disaster", available at: www.drapervc.com/hoover.html.
    • (1998)
    • Draper, T.1
  • 17
    • 0030215661 scopus 로고    scopus 로고
    • "Developing a model for managing intellectual capital"
    • Edvinsson, L. and Sullivan, P. (1996), "Developing a model for managing intellectual capital", European Management Journal, Vol. 14 No. 4, pp. 356-64.
    • (1996) European Management Journal , vol.14 , Issue.4 , pp. 356-364
    • Edvinsson, L.1    Sullivan, P.2
  • 18
    • 0039620968 scopus 로고    scopus 로고
    • "Evaluating the use of exploratory factor analysis in psychological research"
    • Fabrigar, L.R., Wegener, D.T., MacCallum, R.C. and Strahan, E.J. (1999), "Evaluating the use of exploratory factor analysis in psychological research", Psychological Methods, Vol. 4 No. 3, pp. 272-99.
    • (1999) Psychological Methods , vol.4 , Issue.3 , pp. 272-299
    • Fabrigar, L.R.1    Wegener, D.T.2    MacCallum, R.C.3    Strahan, E.J.4
  • 19
    • 2442550791 scopus 로고    scopus 로고
    • "Return on relationships (ROR): The value of relationship marketing and CRM in business-to-business contexts"
    • Gummesson, E. (2004), "Return on relationships (ROR): The value of relationship marketing and CRM in business-to-business contexts", Journal of Industrial Marketing, Vol. 19 No. 2, pp. 136-48.
    • (2004) Journal of Industrial Marketing , vol.19 , Issue.2 , pp. 136-148
    • Gummesson, E.1
  • 21
    • 84986076313 scopus 로고    scopus 로고
    • "Using content analysis as a research method to inquire into intellectual capital reporting"
    • Guthrie, J., Petty, R., Yongvanich, K. and Ricceri, F. (2004), "Using content analysis as a research method to inquire into intellectual capital reporting", Journal of Intellectual Capital, Vol. 5 No. 2, pp. 282-93.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 282-293
    • Guthrie, J.1    Petty, R.2    Yongvanich, K.3    Ricceri, F.4
  • 23
    • 0002390117 scopus 로고
    • "Cultural constraints in management theories"
    • Hofstede, G. (1993), "Cultural constraints in management theories", Academy of Management Executive, Vol. 7 No. 1, pp. 81-93.
    • (1993) Academy of Management Executive , vol.7 , Issue.1 , pp. 81-93
    • Hofstede, G.1
  • 24
    • 0005683440 scopus 로고    scopus 로고
    • "Competitive positioning and the resources-based view of the firm"
    • Hooley, G., Broderick, A. and Moller, K. (1998), "Competitive positioning and the resources-based view of the firm", Journal of Strategic Management, Vol. 6, pp. 97-115.
    • (1998) Journal of Strategic Management , vol.6 , pp. 97-115
    • Hooley, G.1    Broderick, A.2    Moller, K.3
  • 25
    • 5444222313 scopus 로고    scopus 로고
    • "Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction"
    • Ittner, C. and Larcker, D. (1998), "Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction", Journal of Accounting Research, Supplement, pp. 1-35.
    • (1998) Journal of Accounting Research , Issue.SUPPL. , pp. 1-35
    • Ittner, C.1    Larcker, D.2
  • 26
    • 84976998771 scopus 로고
    • "The application of electronic computers to factor analysis"
    • Kaiser, H.F. (1960), "The application of electronic computers to factor analysis", Educational and Psychological Measurement, Vol. 20, pp. 141-51.
    • (1960) Educational and Psychological Measurement , vol.20 , pp. 141-151
    • Kaiser, H.F.1
  • 27
    • 34250421484 scopus 로고
    • "An index of factorial simplicity"
    • Kaiser, H. (1974), "An index of factorial simplicity", Psychometrika, Vol. 39, pp. 31-6.
    • (1974) Psychometrika , vol.39 , pp. 31-36
    • Kaiser, H.1
  • 28
    • 0026494564 scopus 로고
    • "The balanced scorecard - Measures that drive performance"
    • Kaplan, R.S. and Norton, D.P. (1992), "The balanced scorecard - measures that drive performance", Harvard Business Review, Vol. 70 No. 1, pp. 71-9.
    • (1992) Harvard Business Review , vol.70 , Issue.1 , pp. 71-79
    • Kaplan, R.S.1    Norton, D.P.2
  • 32
    • 84993035657 scopus 로고    scopus 로고
    • "Performance measures for increasing intellectual capital"
    • Knight, D.J. (1999), "Performance measures for increasing intellectual capital", Strategy and Leadership, Vol. 27 No. 2, pp. 22-7.
    • (1999) Strategy and Leadership , vol.27 , Issue.2 , pp. 22-27
    • Knight, D.J.1
  • 33
    • 0012698737 scopus 로고    scopus 로고
    • "Intellectual capital"
    • February
    • Lynn, B. (1998), "Intellectual capital", CMA Magazine, February, pp. 10-15.
    • (1998) CMA Magazine , pp. 10-15
    • Lynn, B.1
  • 35
    • 84986014466 scopus 로고    scopus 로고
    • "Intellectual capital at the crossroads: Managing, measuring and reporting of IC"
    • Marr, B. and Chatzkel, J. (2004), "Intellectual capital at the crossroads: Managing, measuring and reporting of IC", Journal of Intellectual Capital, Vol. 5 No. 2, pp. 224-9.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 224-229
    • Marr, B.1    Chatzkel, J.2
  • 37
    • 0035486193 scopus 로고    scopus 로고
    • "Intellectual capital and the "capable firm": Narrating, visualising and numbering for managing knowledge"
    • Mouritsen, J., Larsen, H.T. and Bukh, P.N.D. (2001), "Intellectual capital and the "capable firm": Narrating, visualising and numbering for managing knowledge", Accounting, Organisations and Society, Vol. 26, pp. 735-62.
    • (2001) Accounting, Organisations and Society , vol.26 , pp. 735-762
    • Mouritsen, J.1    Larsen, H.T.2    Bukh, P.N.D.3
  • 39
    • 15944382125 scopus 로고    scopus 로고
    • "The structural dimensions of intellectual capital: Emerging challenges for management and accounting"
    • O'Donnell, D. and O'Regan, P. (2000), "The structural dimensions of intellectual capital: Emerging challenges for management and accounting", Southern African Business Review, Vol. 4 No. 2, pp. 14-20.
    • (2000) Southern African Business Review , vol.4 , Issue.2 , pp. 14-20
    • O'Donnell, D.1    O'Regan, P.2
  • 42
    • 84986067736 scopus 로고    scopus 로고
    • "Evidence of intellectual capital measurement from Asia, Europe and the Middle East"
    • Pablos, P.O. (2002), "Evidence of intellectual capital measurement from Asia, Europe and the Middle East", Journal of Intellectual Capital, Vol. 3 No. 3, pp. 287-302.
    • (2002) Journal of Intellectual Capital , vol.3 , Issue.3 , pp. 287-302
    • Pablos, P.O.1
  • 43
    • 19944420875 scopus 로고    scopus 로고
    • "Intellectual capital reporting in Spain: A comparative view"
    • Pablos, P.O. (2003), "Intellectual capital reporting in Spain: A comparative view", Journal of Intellectual Capital, Vol. 4 No. 1, pp. 61-81.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.1 , pp. 61-81
    • Pablos, P.O.1
  • 44
    • 84986018647 scopus 로고    scopus 로고
    • "Intellectual capital literature review: Measurement, reporting and management"
    • Petty, R. and Guthrie, J. (2000), "Intellectual capital literature review: Measurement, reporting and management", Journal of Intellectual Capital, Vol. 1 No. 2, pp. 155-76.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.2 , pp. 155-176
    • Petty, R.1    Guthrie, J.2
  • 45
    • 84986144809 scopus 로고    scopus 로고
    • "How to measure an organisation's intellectual capital"
    • Robinson, G. and Kleiner, B.H. (1996), "How to measure an organisation's intellectual capital", Management Auditing Journal, Vol. 11 No. 8, pp. 36-9.
    • (1996) Management Auditing Journal , vol.11 , Issue.8 , pp. 36-39
    • Robinson, G.1    Kleiner, B.H.2
  • 48
    • 0002690702 scopus 로고    scopus 로고
    • "Tacit knowledge: The key to the strategic alignment of intellectual capital"
    • Saint-Onge, H. (1996), "Tacit knowledge: The key to the strategic alignment of intellectual capital", Strategy & Leadership, Vol. 24 No. 2, pp. 10-15.
    • (1996) Strategy & Leadership , vol.24 , Issue.2 , pp. 10-15
    • Saint-Onge, H.1
  • 51
    • 1442304991 scopus 로고    scopus 로고
    • "Intellectual capital: Thinking ahead"
    • June
    • Sveiby, K.E. (1998), "Intellectual capital: Thinking ahead", Australian CPA, June, pp. 18-22.
    • (1998) Australian CPA , pp. 18-22
    • Sveiby, K.E.1
  • 52
    • 84986109112 scopus 로고    scopus 로고
    • "Dealing with the management of intellectual capital: The potential role of strategic management accounting"
    • Tayles, M., Bramley, A., Adshead, N. and Farr, J. (2002), "Dealing with the management of intellectual capital: The potential role of strategic management accounting", Accounting, Auditing and Accountability Journal, Vol. 15 No. 2, pp. 251-67.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , Issue.2 , pp. 251-267
    • Tayles, M.1    Bramley, A.2    Adshead, N.3    Farr, J.4
  • 53
    • 15944375171 scopus 로고    scopus 로고
    • "Intellectual capital and corporate value in an emerging economy: Empirical study of Taiwanese manufacturers"
    • Tseng, C. and Goo, Y.J. (2005), "Intellectual capital and corporate value in an emerging economy: Empirical study of Taiwanese manufacturers", R&D Management, Vol. 35 No. 2, pp. 187-201.
    • (2005) R&D Management , vol.35 , Issue.2 , pp. 187-201
    • Tseng, C.1    Goo, Y.J.2
  • 54
    • 15944365347 scopus 로고    scopus 로고
    • "Making knowledge counts: Knowledge management systems and the human element"
    • unpublished manuscript
    • Van Buren, M.E. (1999), "Making knowledge counts: Knowledge management systems and the human element", unpublished manuscript.
    • (1999)
    • Van Buren, M.E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.