메뉴 건너뛰기




Volumn 17, Issue 43, 2007, Pages 12-25

Content analysis in accounting research: The practical challenges

Author keywords

[No Author keywords available]

Indexed keywords


EID: 70350277831     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2007.tb00332.x     Document Type: Article
Times cited : (99)

References (67)
  • 3
    • 12144252867 scopus 로고    scopus 로고
    • An Empirical Investigation of Annual Reporting Trends of Intellectual Capital in Sri Lanka
    • Abeysekera, I., and J. Guthrie., 2005, “An Empirical Investigation of Annual Reporting Trends of Intellectual Capital in Sri Lanka”, Critical Perspectives on Accounting 16:151-63.
    • (2005) Critical Perspectives on Accounting , vol.16 , pp. 151-163
    • Abeysekera, I.1    Guthrie, J.2
  • 4
    • 0007640585 scopus 로고    scopus 로고
    • The Information Content of the President’s Letter to Shareholders
    • Abrahamson, E., and E. Amir., 1996, “The Information Content of the President’s Letter to Shareholders”, Journal of Business Finance and Accounting 23, 8:1157-82.
    • (1996) Journal of Business Finance and Accounting , vol.23 , Issue.8 , pp. 1157-1182
    • Abrahamson, E.1    Amir, E.2
  • 5
    • 38149147253 scopus 로고
    • On the Use of Accounting Logic as an Explanatory Category in Narrative Accounting Disclosures
    • Aerts, W., 1994, “On the Use of Accounting Logic as an Explanatory Category in Narrative Accounting Disclosures”, Accounting, Organizations and Society 19, 4/5: 337-53.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.4-5 , pp. 337-353
    • Aerts, W.1
  • 6
    • 16844369910 scopus 로고    scopus 로고
    • Picking up the Pieces: Impression Management in the Retrospective Attributional Framing of Accounting Outcomes
    • Aerts, W., 2005, “Picking up the Pieces: Impression Management in the Retrospective Attributional Framing of Accounting Outcomes”, Accounting, Organizations and Society 30: 493-517.
    • (2005) Accounting, Organizations and Society , vol.30 , pp. 493-517
    • Aerts, W.1
  • 7
    • 0035014377 scopus 로고    scopus 로고
    • Traditional, Interpretive, and Reception Based Content Analysis: Improving the Ability of Content Analysis to Address issues of Pragmatic and Theoretical Concern
    • Ahuvia, A., 2001, “Traditional, Interpretive, and Reception Based Content Analysis: Improving the Ability of Content Analysis to Address issues of Pragmatic and Theoretical Concern”, Social Indicators Research 54, 2: 139-62.
    • (2001) Social Indicators Research , vol.54 , Issue.2 , pp. 139-162
    • Ahuvia, A.1
  • 8
    • 84986173648 scopus 로고    scopus 로고
    • IC Measurement and Reporting: Establishing a Practice in SA Mining
    • April, K. A., P. Bosma., and D. A. Deglon., 2003, “IC Measurement and Reporting: Establishing a Practice in SA Mining”, Journal of Intellectual Capital 4, 2: 165-80.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.2 , pp. 165-180
    • April, K.A.1    Bosma, P.2    Deglon, D.A.3
  • 9
    • 0042144476 scopus 로고    scopus 로고
    • A Comparative Study of the Use of Financial Graphs in the Corporate Annual Reports of Major U. S. and U. K. Companies
    • Beattie, V., and M. J. Jones., 1997, “A Comparative Study of the Use of Financial Graphs in the Corporate Annual Reports of Major U. S. and U. K. Companies”, Journal of Financial Management and Accounting 8, 1: 33-68.
    • (1997) Journal of Financial Management and Accounting , vol.8 , Issue.1 , pp. 33-68
    • Beattie, V.1    Jones, M.J.2
  • 11
    • 28444480693 scopus 로고    scopus 로고
    • An Integrated Framework for Visualising Intellectual Capital
    • Boedker, C., J. Guthrie., and S. Cuganesan., 2005a, “An Integrated Framework for Visualising Intellectual Capital”, Journal of Intellectual Capital 6, 4: 510-27.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.4 , pp. 510-527
    • Boedker, C.1    Guthrie, J.2    Cuganesan, S.3
  • 13
    • 17144388741 scopus 로고    scopus 로고
    • Intellectual Capital Disclosure in Canadian Corporations
    • Bontis, N., 2002, “Intellectual Capital Disclosure in Canadian Corporations”, Journal of Human Costing and Accounting 3, 3: 9-20.
    • (2002) Journal of Human Costing and Accounting , vol.3 , Issue.3 , pp. 9-20
    • Bontis, N.1
  • 14
    • 84986018777 scopus 로고    scopus 로고
    • Italian Annual Intellectual Capital Disclosure: An Empirical Analysis
    • Bozzolan, S., F. Favotto., and F. Ricceri., 2003, “Italian Annual Intellectual Capital Disclosure: An Empirical Analysis”, Journal of Intellectual Capital 4, 4: 543-58.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.4 , pp. 543-558
    • Bozzolan, S.1    Favotto, F.2    Ricceri, F.3
  • 15
    • 84986120909 scopus 로고    scopus 로고
    • Reporting Intellectual Capital in Annual Reports: Evidence from Ireland
    • Brennan, N., 2001, “Reporting Intellectual Capital in Annual Reports: Evidence from Ireland, " Accounting, Auditing and Accountability Journal 14, 4: 423-36.
    • (2001) Accounting, Auditing and Accountability Journal , vol.14 , Issue.4 , pp. 423-436
    • Brennan, N.1
  • 17
    • 33845895030 scopus 로고    scopus 로고
    • The Importance of Intellectual Capital Reporting: Evidence and Implications
    • Burgman, R., and G. Roos., 2007, “The Importance of Intellectual Capital Reporting: Evidence and Implications”, Journal of Intellectual Capital 8, 1: 7-51.
    • (2007) Journal of Intellectual Capital , vol.8 , Issue.1 , pp. 7-51
    • Burgman, R.1    Roos, G.2
  • 19
    • 84986097762 scopus 로고    scopus 로고
    • The Effect of Thematic Structure on the Variability of Annual Report Readability
    • Clatworthy, M., and M. J. Jones., 2001, “The Effect of Thematic Structure on the Variability of Annual Report Readability”, Accounting, Auditing and Accountability Journal 14, 3: 311-26.
    • (2001) Accounting, Auditing and Accountability Journal , vol.14 , Issue.3 , pp. 311-326
    • Clatworthy, M.1    Jones, M.J.2
  • 20
    • 84986043580 scopus 로고    scopus 로고
    • Do Australian Companies Report Environmental News Objectively? An Analysis of Environmental Disclosures by Firms Prosecuted Successfully by the Environmental Protection Authority
    • Deegan, C., and M. Rankin., 1996, “Do Australian Companies Report Environmental News Objectively? An Analysis of Environmental Disclosures by Firms Prosecuted Successfully by the Environmental Protection Authority”, Accounting, Auditing and Accountability Journal 9, 2: 52-69.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , Issue.2 , pp. 52-69
    • Deegan, C.1    Rankin, M.2
  • 23
    • 0000645051 scopus 로고
    • A Methodology for the Analysis of Narrative Accounting Disclosure
    • Frazier, K. B., R. W. Ingram., and B. M. Tennyson., 1984, “A Methodology for the Analysis of Narrative Accounting Disclosure”, Journal of Accounting Research 22, 1: 318-31.
    • (1984) Journal of Accounting Research , vol.22 , Issue.1 , pp. 318-331
    • Frazier, K.B.1    Ingram, R.W.2    Tennyson, B.M.3
  • 24
    • 31444456392 scopus 로고    scopus 로고
    • The Adoption of Environment Related Management Accounting: An Analysis of Corporate Environment Sensitivity
    • Frost, G., and T. Wilmshurst., 2000, “The Adoption of Environment Related Management Accounting: An Analysis of Corporate Environment Sensitivity”, Accounting Forum 24, 4: 344-65.
    • (2000) Accounting Forum , vol.24 , Issue.4 , pp. 344-365
    • Frost, G.1    Wilmshurst, T.2
  • 25
    • 85040398464 scopus 로고    scopus 로고
    • paper presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, 3-5 July
    • Gardner, C. T., and M. Wong., 2005, “Intellectual Capital Disclosure: New Zealand Evidence”, paper presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, 3-5 July.
    • (2005) Intellectual Capital Disclosure: New Zealand Evidence
    • Gardner, C.T.1    Wong, M.2
  • 26
    • 84986052234 scopus 로고    scopus 로고
    • Disclosing IC in Company Annual Reports: Evidence from Malaysia
    • Goh, P. C., and K. P. Lim., 2004, “Disclosing IC in Company Annual Reports: Evidence from Malaysia”, Journal of Intellectual Capital 5, 3: 500-10.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.3 , pp. 500-510
    • Goh, P.C.1    Lim, K.P.2
  • 27
    • 84970772868 scopus 로고
    • Content and Meaning: What’s it all About?
    • Graber, D. A., 1989, “Content and Meaning: What’s it all About?", The American Behavioral Scientist 33, 2: 144-52.
    • (1989) The American Behavioral Scientist , vol.33 , Issue.2 , pp. 144-152
    • Graber, D.A.1
  • 28
    • 84953587002 scopus 로고
    • Methodological Themes: Constructing a Research Database of Social and Environmental Reporting by UK Companies
    • Gray, R., R. Kouhy., and S. Lavers., 1995, “Methodological Themes: Constructing a Research Database of Social and Environmental Reporting by UK Companies”, Accounting, Auditing and Accountability Journal 8, 2: 78-101.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , Issue.2 , pp. 78-101
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 30
    • 0001106376 scopus 로고
    • Corporate Social Disclosure Practice: A Comparative International Analysis
    • Guthrie, J., and L. D. Parker., 1990, “Corporate Social Disclosure Practice: A Comparative International Analysis”, Advances in Public Interest Accounting 3: 159-75.
    • (1990) Advances in Public Interest Accounting , vol.3 , pp. 159-175
    • Guthrie, J.1    Parker, L.D.2
  • 32
    • 84986170761 scopus 로고    scopus 로고
    • Intellectual Capital: Australian Annual Reporting Practices
    • Guthrie, J., and R. Petty., 2000, “Intellectual Capital: Australian Annual Reporting Practices”, Journal of Intellectual Capital 1, 3: 241-51.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.3 , pp. 241-251
    • Guthrie, J.1    Petty, R.2
  • 33
    • 84986076313 scopus 로고    scopus 로고
    • Using Content Analysis as a Research Method to Inquire into Intellectual Capital Reporting
    • Guthrie, J., R. Petty., K. Yongvanich., and F. Ricceri., 2004, “Using Content Analysis as a Research Method to Inquire into Intellectual Capital Reporting”, Journal of Intellectual Capital 5, 2: 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
  • 34
    • 33646691792 scopus 로고    scopus 로고
    • The Voluntary Reporting of Intellectual Capital: Comparing Evidence from Hong Kong and Australia
    • Guthrie, J., R. Petty., and F. Ricceri., 2006, “The Voluntary Reporting of Intellectual Capital: Comparing Evidence from Hong Kong and Australia”, Journal of Intellectual Capital 7, 2: 254-71.
    • (2006) Journal of Intellectual Capital , vol.7 , Issue.2 , pp. 254-271
    • Guthrie, J.1    Petty, R.2    Ricceri, F.3
  • 37
    • 84992981913 scopus 로고    scopus 로고
    • Pictures in New Zealand Annual Reports: Winners and Losers
    • Hooper, K., M. Low., and K. Kearins., 2003, “Pictures in New Zealand Annual Reports: Winners and Losers”, Asia Pacific Public Relations Journal 3, 2: 83-107.
    • (2003) Asia Pacific Public Relations Journal , vol.3 , Issue.2 , pp. 83-107
    • Hooper, K.1    Low, M.2    Kearins, K.3
  • 38
    • 0039561859 scopus 로고
    • The President’s Letter to Stockholders: An Examination of Corporate Communication Strategy
    • Kohut, G. F., and A. H. Segars., 1992, “The President’s Letter to Stockholders: An Examination of Corporate Communication Strategy”, The Journal of Business Communications 29, 1: 7-21.
    • (1992) The Journal of Business Communications , vol.29 , Issue.1 , pp. 7-21
    • Kohut, G.F.1    Segars, A.H.2
  • 42
    • 33846131864 scopus 로고    scopus 로고
    • Developing Measurements of Digital Capital in Employment Websites by Analytic Hierarchy Process
    • Liu, C., and S. Chen., 2005, “Developing Measurements of Digital Capital in Employment Websites by Analytic Hierarchy Process”, Journal of American Academy of Business 7, 1: 278-82.
    • (2005) Journal of American Academy of Business , vol.7 , Issue.1 , pp. 278-282
    • Liu, C.1    Chen, S.2
  • 43
    • 24644494579 scopus 로고    scopus 로고
    • Impression Management: Goals, Strategies, and Skills
    • J. O.Greene and B. R.Burleson, Lawrence Erlbaum Associates, Mahwah, New Jersey
    • Metts, S., and E. Grohskopf., 2003, “Impression Management: Goals, Strategies, and Skills”, in J. O.Greene and B. R.Burleson (eds), Handbook of Communication and Social Interaction Skills, Lawrence Erlbaum Associates, Mahwah, New Jersey.
    • (2003) Handbook of Communication and Social Interaction Skills
    • Metts, S.1    Grohskopf, E.2
  • 44
    • 84986059245 scopus 로고    scopus 로고
    • Exploring the Reliability of Social and Environmental Disclosures Content Analysis
    • Milne, M. J., and R. W. Adler., 1999, “Exploring the Reliability of Social and Environmental Disclosures Content Analysis”, Accounting, Auditing and Accountability Journal 12, 2: 237-56.
    • (1999) Accounting, Auditing and Accountability Journal , vol.12 , Issue.2 , pp. 237-256
    • Milne, M.J.1    Adler, R.W.2
  • 45
    • 0000101923 scopus 로고
    • Computerized Content Analysis in Management Research: A Demonstration of Advantages and Limitations
    • Morris, R., 1994, “Computerized Content Analysis in Management Research: A Demonstration of Advantages and Limitations”, Journal of Management 20, 4: 903-31.
    • (1994) Journal of Management , vol.20 , Issue.4 , pp. 903-931
    • Morris, R.1
  • 46
    • 0032337940 scopus 로고    scopus 로고
    • Driving Growth: Economic Value Added Versus Intellectual Capital
    • Mouritsen, J., 1998, “Driving Growth: Economic Value Added Versus Intellectual Capital”, Management Accounting Research 9: 461-82.
    • (1998) Management Accounting Research , vol.9 , pp. 461-482
    • Mouritsen, J.1
  • 47
    • 84986101091 scopus 로고    scopus 로고
    • Overview Intellectual Capital and the Capital Market: The Circulability of Intellectual Capital
    • Mouritsen, J., 2003, “Overview Intellectual Capital and the Capital Market: The Circulability of Intellectual Capital”, Accounting, Auditing and Accountability Journal 16, 1: 18-30.
    • (2003) Accounting, Auditing and Accountability Journal , vol.16 , Issue.1 , pp. 18-30
    • Mouritsen, J.1
  • 48
    • 0141846883 scopus 로고    scopus 로고
    • Annual Reporting Practices: Information About Human Resources in Corporate Annual Reports in Major Swedish Companies
    • Olsson, B., 2001, “Annual Reporting Practices: Information About Human Resources in Corporate Annual Reports in Major Swedish Companies”, Journal of Human Resource Costing and Accounting 6, 1: 39-52.
    • (2001) Journal of Human Resource Costing and Accounting , vol.6 , Issue.1 , pp. 39-52
    • Olsson, B.1
  • 49
    • 84986018647 scopus 로고    scopus 로고
    • Intellectual Capital Literature Review: Measurement, Reporting and Management
    • Petty, R., and J. Guthrie., 2000, “Intellectual Capital Literature Review: Measurement, Reporting and Management”, Journal of Intellectual Capital 1, 2: 155-76.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.2 , pp. 155-176
    • Petty, R.1    Guthrie, J.2
  • 51
    • 33845516357 scopus 로고    scopus 로고
    • Genre Analysis of Corporate Annual Report Narratives: A Corpus Linguistics Based Approach
    • Rutherford, B. A., 2005, “Genre Analysis of Corporate Annual Report Narratives: A Corpus Linguistics Based Approach”, Journal of Business Communication 42, 2: 349-78.
    • (2005) Journal of Business Communication , vol.42 , Issue.2 , pp. 349-378
    • Rutherford, B.A.1
  • 52
    • 0037719871 scopus 로고    scopus 로고
    • Organizational Performance Referents: An Empirical Examination of their Content and Influences
    • Short, J. C., and T. B. Palmer., 2003, “Organizational Performance Referents: An Empirical Examination of their Content and Influences”, Organizational Behaviour and Human Decision Processes 90, 2: 209-24.
    • (2003) Organizational Behaviour and Human Decision Processes , vol.90 , Issue.2 , pp. 209-224
    • Short, J.C.1    Palmer, T.B.2
  • 55
    • 84986078063 scopus 로고    scopus 로고
    • The Chairman’s Statement: A Content Analysis of Discretionary Narrative Disclosures
    • Smith, M., and R. J. Taffler., 2000, “The Chairman’s Statement: A Content Analysis of Discretionary Narrative Disclosures”, Accounting, Auditing and Accountability Journal 13, 5: 624-46.
    • (2000) Accounting, Auditing and Accountability Journal , vol.13 , Issue.5 , pp. 624-646
    • Smith, M.1    Taffler, R.J.2
  • 57
    • 84986037645 scopus 로고    scopus 로고
    • Impressions of an Annual Report: An Experimental Study
    • Stanton, P., J. Stanton., and G. Pires., 2004, “Impressions of an Annual Report: An Experimental Study”, Corporate Communications 9, 1: 57-69.
    • (2004) Corporate Communications , vol.9 , Issue.1 , pp. 57-69
    • Stanton, P.1    Stanton, J.2    Pires, G.3
  • 60
    • 84986038332 scopus 로고    scopus 로고
    • A Texture Index for Evaluating Accounting Narratives: An Alternative to Readability Formulae
    • Sydserff, R., and P. Weetman., 1999, “A Texture Index for Evaluating Accounting Narratives: An Alternative to Readability Formulae”, Accounting, Auditing and Accountability Journal 12, 4: 459-88.
    • (1999) Accounting, Auditing and Accountability Journal , vol.12 , Issue.4 , pp. 459-488
    • Sydserff, R.1    Weetman, P.2
  • 61
    • 84986129902 scopus 로고    scopus 로고
    • Developments in Content Analysis: A Transitivity Index and DICTION Scores
    • Sydserff, R., and P. Weetman., 2002, “Developments in Content Analysis: A Transitivity Index and DICTION Scores”, Accounting, Auditing and Accountability Journal 15, 4: 523-45.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , Issue.4 , pp. 523-545
    • Sydserff, R.1    Weetman, P.2
  • 62
    • 84986132981 scopus 로고    scopus 로고
    • Methodological Issues - Reflections on Quantification in Corporate Social Reporting Content Analysis
    • Unerman, J., 2000, “Methodological Issues - Reflections on Quantification in Corporate Social Reporting Content Analysis”, Accounting, Auditing and Accountability Journal 13, 5: 667-81.
    • (2000) Accounting, Auditing and Accountability Journal , vol.13 , Issue.5 , pp. 667-681
    • Unerman, J.1
  • 63
    • 27544455848 scopus 로고    scopus 로고
    • Intellectual Capital Disclosure in The Netherlands, Sweden and the UK: A Longitudinal and Comparative Study
    • Vandemaele, S. N., P. G. M. C. Vergauwen., and A. J. Smits., 2005, “Intellectual Capital Disclosure in The Netherlands, Sweden and the UK: A Longitudinal and Comparative Study”, Journal of Intellectual Capital 6, 3: 417-26.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.3 , pp. 417-426
    • Vandemaele, S.N.1    Vergauwen, P.G.M.C.2    Smits, A.J.3
  • 64
    • 19944368398 scopus 로고    scopus 로고
    • Annual Report IC Disclosures in The Netherlands, France and Germany
    • Vergauwen, P. G. M. C., and F. J. C. van Alem, 2005, “Annual Report IC Disclosures in The Netherlands, France and Germany”, Journal of Intellectual Capital 6, 1: 89-104.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.1 , pp. 89-104
    • Vergauwen, P.G.M.C.1    van Alem, F.J.C.2
  • 66
    • 84986037628 scopus 로고    scopus 로고
    • Is Intellectual Capital Performance and Disclosure Practice Related?
    • Williams, S., 2001, “Is Intellectual Capital Performance and Disclosure Practice Related?", Journal of Intellectual Capital 2, 3: 192-203.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.3 , pp. 192-203
    • Williams, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.