메뉴 건너뛰기




Volumn 15, Issue 2, 2014, Pages 264-290

A review and critique of content analysis as a methodology for inquiring into IC disclosure

Author keywords

Citation data; Content analysis; IC research; Intellectual capital disclosure; Research impact; Research innovation

Indexed keywords


EID: 84897948358     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/JIC-01-2014-0010     Document Type: Review
Times cited : (158)

References (106)
  • 1
    • 27544492494 scopus 로고    scopus 로고
    • Intellectual capital disclosure and market capitalization
    • Abdolmohammadi, M.J. (2005), "Intellectual capital disclosure and market capitalization" in Journal of Intellectual Capital, Vol. 6, No. 3, pp. 397-416.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.3 , pp. 397-416
    • Abdolmohammadi, M.J.1
  • 2
    • 12144265780 scopus 로고    scopus 로고
    • A framework to audit intellectual capital
    • available at
    • Abeysekera, I. (2001), "A framework to audit intellectual capital", Journal of Knowledge Management Practice 2, August, available at: www.tlainc.com/articl25.htm (accessed 18 January 2014).
    • (2001) Journal of Knowledge Management Practice 2
    • Abeysekera, I.1
  • 3
    • 31444453058 scopus 로고    scopus 로고
    • The project of intellectual capital disclosure: Researching the research
    • Abeysekera, I. (2006), "The project of intellectual capital disclosure: researching the research" in Journal of Intellectual Capital, Vol. 7, No. 1, pp. 61-77.
    • (2006) Journal of Intellectual Capital , vol.7 , Issue.1 , pp. 61-77
    • Abeysekera, I.1
  • 4
    • 12144252867 scopus 로고    scopus 로고
    • An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka
    • Abeysekera, I., Guthrie, J. (2005), "An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka" in Critical Perspectives on Accounting, Vol. 16, No. 3, pp. 151-163.
    • (2005) Critical Perspectives on Accounting , vol.16 , Issue.3 , pp. 151-163
    • Abeysekera, I.1    Guthrie, J.2
  • 5
    • 79960652803 scopus 로고    scopus 로고
    • A methodology for investigating intellectual capital information in analyst reports
    • Abhayawansa, S. (2011), "A methodology for investigating intellectual capital information in analyst reports" in Journal of Intellectual Capital, Vol. 12, No. 3, pp. 446-476.
    • (2011) Journal of Intellectual Capital , vol.12 , Issue.3 , pp. 446-476
    • Abhayawansa, S.1
  • 6
    • 68049115480 scopus 로고    scopus 로고
    • Intellectual capital disclosure from sell-side analyst perspective
    • Abhayawansa, S., Abeysekera, I. (2009), "Intellectual capital disclosure from sell-side analyst perspective" in Journal of Intellectual Capital, Vol. 10, No. 2, pp. 294-306.
    • (2009) Journal of Intellectual Capital , vol.10 , Issue.2 , pp. 294-306
    • Abhayawansa, S.1    Abeysekera, I.2
  • 7
    • 79960639383 scopus 로고    scopus 로고
    • Intellectual capital and the capital market: A review and synthesis
    • Abhayawansa, S., Guthrie, J. (2010), "Intellectual capital and the capital market: a review and synthesis" in Journal of Human Resource Costing & Accounting, Vol. 14, No. 3, pp. 196-226.
    • (2010) Journal of Human Resource Costing & Accounting , vol.14 , Issue.3 , pp. 196-226
    • Abhayawansa, S.1    Guthrie, J.2
  • 8
    • 84864133910 scopus 로고    scopus 로고
    • Intellectual capital information and stock recommendations: Impression management?
    • Abhayawansa, S., Guthrie, J. (2012), "Intellectual capital information and stock recommendations: impression management?" in Journal of Intellectual Capital, Vol. 13, No. 3, pp. 398-415.
    • (2012) Journal of Intellectual Capital , vol.13 , Issue.3 , pp. 398-415
    • Abhayawansa, S.1    Guthrie, J.2
  • 9
    • 0035014377 scopus 로고    scopus 로고
    • Traditional, interpretive, and reception based content analyses: Improving the ability of content analysis to address issues of pragmatic and theoretical concern
    • Ahuvia, A. (2001), "Traditional, interpretive, and reception based content analyses: improving the ability of content analysis to address issues of pragmatic and theoretical concern" in Social Indicators Research, Vol. 54, No. 2, pp. 139-172.
    • (2001) Social Indicators Research , vol.54 , Issue.2 , pp. 139-172
    • Ahuvia, A.1
  • 10
    • 84986173648 scopus 로고    scopus 로고
    • IC measurement and reporting: Establishing a practice in SA mining
    • April, K.A., Bosma, P., Deglon, D.A. (2003), "IC measurement and reporting: establishing a practice in SA mining" in Journal of Intellectual Capital, Vol. 4, No. 2, pp. 165-180.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.2 , pp. 165-180
    • April, K.A.1    Bosma, P.2    Deglon, D.A.3
  • 11
    • 50449102387 scopus 로고    scopus 로고
    • Human capital disclosures and management practices
    • Ax, C., Marton, J. (2008), "Human capital disclosures and management practices" in Journal of Intellectual Capital, Vol. 9, No. 3, pp. 433-455.
    • (2008) Journal of Intellectual Capital , vol.9 , Issue.3 , pp. 433-455
    • Ax, C.1    Marton, J.2
  • 12
    • 34247585020 scopus 로고    scopus 로고
    • Lifting the lid on the use of content analysis to investigate intellectual capital disclosures
    • Beattie, V., Thomson, S.J. (2007), "Lifting the lid on the use of content analysis to investigate intellectual capital disclosures" in Accounting Forum, Vol. 31, No. 2, pp. 129-163.
    • (2007) Accounting Forum , vol.31 , Issue.2 , pp. 129-163
    • Beattie, V.1    Thomson, S.J.2
  • 13
    • 77951568838 scopus 로고    scopus 로고
    • Intellectual capital reporting at UK universities
    • Bezhani, I. (2010), "Intellectual capital reporting at UK universities" in Journal of Intellectual Capital, Vol. 11, No. 2, pp. 179-207.
    • (2010) Journal of Intellectual Capital , vol.11 , Issue.2 , pp. 179-207
    • Bezhani, I.1
  • 15
    • 17144388741 scopus 로고    scopus 로고
    • Intellectual capital disclosures in Canadian corporations
    • Bontis, N. (2003), "Intellectual capital disclosures in Canadian corporations" in Journal of Human Resource Costing and Accounting, Vol. 7, No. 1, pp. 9-20.
    • (2003) Journal of Human Resource Costing and Accounting , vol.7 , Issue.1 , pp. 9-20
    • Bontis, N.1
  • 16
    • 84986018777 scopus 로고    scopus 로고
    • Italian annual intellectual capital disclosure: An empirical analysis
    • Bozzolan, S., Favotto, F., Ricceri, F. (2003), "Italian annual intellectual capital disclosure: an empirical analysis" in Journal of Intellectual Capital, Vol. 4, No. 4, pp. 543-558.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.4 , pp. 543-558
    • Bozzolan, S.1    Favotto, F.2    Ricceri, F.3
  • 17
    • 38149040346 scopus 로고    scopus 로고
    • Intellectual capital disclosure (ICD): A comparison of Italy and the UK
    • Bozzolan, S., O'Regan, P., Ricceri, F. (2006), "Intellectual capital disclosure (ICD): a comparison of Italy and the UK" in Journal of Human Resource Costing & Accounting, Vol. 10, No. 2, pp. 92-113.
    • (2006) Journal of Human Resource Costing & Accounting , vol.10 , Issue.2 , pp. 92-113
    • Bozzolan, S.1    O'Regan, P.2    Ricceri, F.3
  • 18
    • 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" in Accounting, Auditing & Accountability Journal, Vol. 14, No. 4, pp. 423-436.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.4 , pp. 423-436
    • Brennan, N.1
  • 19
    • 68549083458 scopus 로고    scopus 로고
    • Determinants of intellectual capital disclosure: Evidence from Australia
    • Brüggen, A., Vergauwen, P., Dao, M. (2009), "Determinants of intellectual capital disclosure: evidence from Australia" in Management Decision, Vol. 47, No. 2, pp. 233-245.
    • (2009) Management Decision , vol.47 , Issue.2 , pp. 233-245
    • Brüggen, A.1    Vergauwen, P.2    Dao, M.3
  • 21
    • 84890092053 scopus 로고    scopus 로고
    • A taxonomic approach to the identification of intellectual capital from company reports
    • paper presented at the Software Engineering and Service Science (ICSESS), 2013 4th IEEE International Conference, 23-25 May
    • Cai, L., Tsui, E., Cheung, C.F. (2013), "A taxonomic approach to the identification of intellectual capital from company reports", paper presented at the Software Engineering and Service Science (ICSESS), 2013 4th IEEE International Conference, 23-25 May.
    • (2013)
    • Cai, L.1    Tsui, E.2    Cheung, C.F.3
  • 22
    • 76749138464 scopus 로고    scopus 로고
    • A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978-2008
    • Campbell, D., Abdul Rahman, M.R. (2010), "A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978-2008" in The British Accounting Review, Vol. 42, No. 1, pp. 56-70.
    • (2010) The British Accounting Review , vol.42 , Issue.1 , pp. 56-70
    • Campbell, D.1    Abdul Rahman, M.R.2
  • 24
    • 84897936559 scopus 로고    scopus 로고
    • Intellectual capital in the Caribbean hospitality industry: Two case studies
    • Carrington, D., Tayles, M. (2012), "Intellectual capital in the Caribbean hospitality industry: two case studies" in Electronic Journal of Knowledge Management, Vol. 10, No. 3, pp. 244-257.
    • (2012) Electronic Journal of Knowledge Management , vol.10 , Issue.3 , pp. 244-257
    • Carrington, D.1    Tayles, M.2
  • 25
    • 1042268357 scopus 로고    scopus 로고
    • Managing intellectual capital in a professional service firm: Exploring the creativity-productivity paradox
    • Chang, L., Birkett, B. (2004), "Managing intellectual capital in a professional service firm: exploring the creativity-productivity paradox" in Management Accounting Research, Vol. 15, No. 1, pp. 7-31.
    • (2004) Management Accounting Research , vol.15 , Issue.1 , pp. 7-31
    • Chang, L.1    Birkett, B.2
  • 26
    • 70349620586 scopus 로고    scopus 로고
    • Identifying and prioritizing critical intellectual capital for e-learning companies
    • Chen, S.-Y. (2009), "Identifying and prioritizing critical intellectual capital for e-learning companies" in European Business Review, Vol. 21, No. 5, pp. 438-452.
    • (2009) European Business Review , vol.21 , Issue.5 , pp. 438-452
    • Chen, S.-Y.1
  • 27
    • 84867428424 scopus 로고    scopus 로고
    • Analyzing intellectual capital information in sustainability reports: Some empirical evidence
    • Cinquini, L., Passetti, E., Tenucci, A., Frey, M. (2012), "Analyzing intellectual capital information in sustainability reports: some empirical evidence" in Journal of Intellectual Capital, Vol. 13, No. 4, pp. 531-561.
    • (2012) Journal of Intellectual Capital , vol.13 , Issue.4 , pp. 531-561
    • Cinquini, L.1    Passetti, E.2    Tenucci, A.3    Frey, M.4
  • 28
    • 27544505534 scopus 로고    scopus 로고
    • IC statement vs environmental and social reports: An empirical analysis of their convergences in the Italian context
    • Cordazzo, M. (2005), "IC statement vs environmental and social reports: an empirical analysis of their convergences in the Italian context" in Journal of Intellectual Capital, Vol. 6, No. 3, pp. 441-464.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.3 , pp. 441-464
    • Cordazzo, M.1
  • 29
    • 70349673449 scopus 로고    scopus 로고
    • Intellectual capital disclosure and the fashion industry
    • Davey, J., Schneider, L., Davey, H. (2009), "Intellectual capital disclosure and the fashion industry" in Journal of Intellectual Capital, Vol. 10, No. 3, pp. 401-424.
    • (2009) Journal of Intellectual Capital , vol.10 , Issue.3 , pp. 401-424
    • Davey, J.1    Schneider, L.2    Davey, H.3
  • 30
    • 84881032893 scopus 로고    scopus 로고
    • Construction of research articles in the leading interdisciplinary accounting journals
    • de Villiers, C., Dumay, J. (2013), "Construction of research articles in the leading interdisciplinary accounting journals" in Accounting, Auditing & Accountability Journal, Vol. 26, No. 6, pp. 876-910.
    • (2013) Accounting, Auditing & Accountability Journal , vol.26 , Issue.6 , pp. 876-910
    • de Villiers, C.1    Dumay, J.2
  • 31
    • 85047075873 scopus 로고    scopus 로고
    • Writing an article for a refereed accounting journal
    • forthcoming
    • de Villiers, C., Dumay, J. (2014), "Writing an article for a refereed accounting journal", Pacific Accounting Review, Vol. 25, forthcoming.
    • (2014) Pacific Accounting Review , vol.25
    • de Villiers, C.1    Dumay, J.2
  • 32
    • 84897953283 scopus 로고    scopus 로고
    • Quantitative semantics in 18th century Sweden
    • Krippendorff, K., Bock, M.A. (Eds.), Sage, Thousand Oaks, CA
    • Dovring, K. (2008), "Quantitative semantics in 18th century Sweden" in Krippendorff, K. and Bock, M.A. (Eds.), The Content Analysis Reader, Sage, Thousand Oaks, CA, pp. 4-8.
    • (2008) The Content Analysis Reader , pp. 4-8
    • Dovring, K.1
  • 33
    • 68049114496 scopus 로고    scopus 로고
    • Intellectual capital measurement: A critical approach
    • Dumay, J. (2009), "Intellectual capital measurement: a critical approach" in Journal of Intellectual Capital, Vol. 10, No. 2, pp. 190-210.
    • (2009) Journal of Intellectual Capital , vol.10 , Issue.2 , pp. 190-210
    • Dumay, J.1
  • 34
    • 84855543348 scopus 로고    scopus 로고
    • Grand theories as barriers to using IC concepts
    • Dumay, J. (2012), "Grand theories as barriers to using IC concepts" in Journal of Intellectual Capital, Vol. 13, No. 1, pp. 4-15.
    • (2012) Journal of Intellectual Capital , vol.13 , Issue.1 , pp. 4-15
    • Dumay, J.1
  • 35
    • 84890873050 scopus 로고    scopus 로고
    • 15 years of the Journal of Intellectual Capital and counting: A manifesto for transformational IC research
    • Dumay, J. (2014), "15 years of the Journal of Intellectual Capital and counting: a manifesto for transformational IC research" in Journal of Intellectual Capital, Vol. 15, No. 1, pp. 2-37.
    • (2014) Journal of Intellectual Capital , vol.15 , Issue.1 , pp. 2-37
    • Dumay, J.1
  • 36
    • 84872317196 scopus 로고    scopus 로고
    • Intellectual capital research: A critical examination of the third stage
    • Dumay, J., Garanina, T. (2013), "Intellectual capital research: a critical examination of the third stage" in Journal of Intellectual Capital, Vol. 14, No. 1, pp. 10-25.
    • (2013) Journal of Intellectual Capital , vol.14 , Issue.1 , pp. 10-25
    • Dumay, J.1    Garanina, T.2
  • 37
    • 34247343772 scopus 로고    scopus 로고
    • Intellectual capital disclosure and price sensitive Australian stock exchange announcements
    • Dumay, J., Tull, J. (2007), "Intellectual capital disclosure and price sensitive Australian stock exchange announcements" in Journal of Intellectual Capital, Vol. 8, No. 2, pp. 236-255.
    • (2007) Journal of Intellectual Capital , vol.8 , Issue.2 , pp. 236-255
    • Dumay, J.1    Tull, J.2
  • 38
    • 84874153480 scopus 로고    scopus 로고
    • A model to explain intellectual capital disclosure in UAE banks
    • El-Bannany, M. (2013), "A model to explain intellectual capital disclosure in UAE banks" in International Journal of Learning and Intellectual Capital, Vol. 10, No. 1, pp. 35-51.
    • (2013) International Journal of Learning and Intellectual Capital , vol.10 , Issue.1 , pp. 35-51
    • El-Bannany, M.1
  • 40
    • 23444458504 scopus 로고    scopus 로고
    • The explanatory factors of intellectual capital disclosure to financial analysts
    • García-Meca, E., Parra, I., Larrán, M., Martínez, I. (2005), "The explanatory factors of intellectual capital disclosure to financial analysts" in European Accounting Review, Vol. 14, No. 1, pp. 63-94.
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 63-94
    • García-Meca, E.1    Parra, I.2    Larrán, M.3    Martínez, I.4
  • 41
    • 70049106470 scopus 로고    scopus 로고
    • Wider still and wider? a critical discussion of intellectual capital recognition, measurement and control in a boundary theoretical context
    • Gowthorpe, C. (2009), "Wider still and wider? a critical discussion of intellectual capital recognition, measurement and control in a boundary theoretical context" in Critical Perspectives on Accounting, Vol. 20, No. 7, pp. 823-834.
    • (2009) Critical Perspectives on Accounting , vol.20 , Issue.7 , pp. 823-834
    • Gowthorpe, C.1
  • 42
    • 84897937210 scopus 로고    scopus 로고
    • An investigation into Australian annual reporting practices of intellectual capital
    • paper presented at the KNOW'99 - UTS Knowledge Management Conference, Sydney, 26 November
    • Guthrie, J. (1999), "An investigation into Australian annual reporting practices of intellectual capital", paper presented at the KNOW'99 - UTS Knowledge Management Conference, Sydney, 26 November.
    • (1999)
    • Guthrie, J.1
  • 43
    • 84986099166 scopus 로고    scopus 로고
    • The management, measurement and the reporting of intellectual capital
    • Guthrie, J. (2001), "The management, measurement and the reporting of intellectual capital" in Journal of Intellectual Capital, Vol. 2, No. 1, pp. 27-41.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.1 , pp. 27-41
    • Guthrie, J.1
  • 44
    • 84986170761 scopus 로고    scopus 로고
    • Intellectual capital: Australian annual reporting practices
    • Guthrie, J., Petty, R. (2000), "Intellectual capital: Australian annual reporting practices" in Journal of Intellectual Capital, Vol. 1, No. 3, pp. 241-251.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.3 , pp. 241-251
    • Guthrie, J.1    Petty, R.2
  • 45
    • 77951525110 scopus 로고    scopus 로고
    • External intellectual capital reporting: Contemporary evidence from Hong Kong and Australia
    • paper presented at the International IC Congress on Interpretation and Communication of Intellectual Capital, Hanken Business School, Helsinki, 2-3 September
    • Guthrie, J., Petty, R., Ricceri, F. (2004a), "External intellectual capital reporting: contemporary evidence from Hong Kong and Australia", paper presented at the International IC Congress on Interpretation and Communication of Intellectual Capital, Hanken Business School, Helsinki, 2-3 September.
    • (2004)
    • Guthrie, J.1    Petty, R.2    Ricceri, F.3
  • 46
    • 33646691792 scopus 로고    scopus 로고
    • The voluntary reporting of intellectual capital: Comparing evidence from Hong Kong and Australia
    • Guthrie, J., Petty, R., Ricceri, F. (2006), "The voluntary reporting of intellectual capital: comparing evidence from Hong Kong and Australia" in Journal of Intellectual Capital, Vol. 7, No. 2, pp. 254-271.
    • (2006) Journal of Intellectual Capital , vol.7 , Issue.2 , pp. 254-271
    • Guthrie, J.1    Petty, R.2    Ricceri, F.3
  • 47
    • 84861197400 scopus 로고    scopus 로고
    • Reflections and projections: A decade of intellectual capital accounting research
    • Guthrie, J., Ricceri, F., Dumay, J. (2012), "Reflections and projections: a decade of intellectual capital accounting research" in British Accounting Review, Vol. 44, No. 2, pp. 68-92.
    • (2012) British Accounting Review , vol.44 , Issue.2 , pp. 68-92
    • Guthrie, J.1    Ricceri, F.2    Dumay, J.3
  • 48
    • 72149105898 scopus 로고    scopus 로고
    • IC reporting in the Australian Red Cross blood service
    • Guthrie, J., Steane, P., Farneti, F. (2009a), "IC reporting in the Australian Red Cross blood service" in Journal of Intellectual Capital, Vol. 10, No. 4, pp. 504-519.
    • (2009) Journal of Intellectual Capital , vol.10 , Issue.4 , pp. 504-519
    • Guthrie, J.1    Steane, P.2    Farneti, F.3
  • 49
    • 72149105898 scopus 로고    scopus 로고
    • IC reporting in the Australian Red Cross blood service
    • Guthrie, J., Steane, P., Farneti, F. (2009b), "IC reporting in the Australian Red Cross blood service" in Journal of Intellectual Capital, Vol. 10, No. 4, pp. 504-519.
    • (2009) Journal of Intellectual Capital , vol.10 , Issue.4 , pp. 504-519
    • Guthrie, J.1    Steane, P.2    Farneti, F.3
  • 50
    • 84986138442 scopus 로고    scopus 로고
    • There is no accounting for intellectual capital in Australia: A review of annual reporting practices and the internal measurement of intangibles within Australian organisations
    • paper presented at the International Symposium on Measuring and Reporting of Intellectual Capital: Experiences, Issues and Prospects, Amsterdam, June
    • Guthrie, J., Petty, R., Ferrier, F., Wells, R. (1999), "There is no accounting for intellectual capital in Australia: a review of annual reporting practices and the internal measurement of intangibles within Australian organisations", paper presented at the International Symposium on Measuring and Reporting of Intellectual Capital: Experiences, Issues and Prospects, Amsterdam, June.
    • (1999)
    • Guthrie, J.1    Petty, R.2    Ferrier, F.3    Wells, R.4
  • 51
    • 84986076313 scopus 로고    scopus 로고
    • Using content analysis as a research method to inquire into intellectual capital reporting
    • Guthrie, J., Petty, R., Yongvanich, K., Ricceri, F. (2004b), "Using content analysis as a research method to inquire into intellectual capital reporting" in Journal of Intellectual Capital, Vol. 5, No. 2, pp. 282-293.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 282-293
    • Guthrie, J.1    Petty, R.2    Yongvanich, K.3    Ricceri, F.4
  • 52
    • 84864137046 scopus 로고    scopus 로고
    • Intellectual capital disclosure trends: Some Malaysian evidence
    • Haji, A.A., Ghazali, N.A.M. (2012), "Intellectual capital disclosure trends: some Malaysian evidence" in Journal of Intellectual Capital, Vol. 13, No. 3, pp. 377-397.
    • (2012) Journal of Intellectual Capital , vol.13 , Issue.3 , pp. 377-397
    • Haji, A.A.1    Ghazali, N.A.M.2
  • 53
    • 84897944612 scopus 로고    scopus 로고
    • Intellectual capital: A focus on human capital reporting practices of top Malaysian listed companies
    • Husin, N.M., Ahmad, N., Sapingi, R. (2013), "Intellectual capital: a focus on human capital reporting practices of top Malaysian listed companies" in The South East Asian Journal of Management, Vol. 5, No. 1, pp. 51-72.
    • (2013) The South East Asian Journal of Management , vol.5 , Issue.1 , pp. 51-72
    • Husin, N.M.1    Ahmad, N.2    Sapingi, R.3
  • 54
    • 84859704138 scopus 로고    scopus 로고
    • Analysis of intellectual capital disclosure: An illustrative example
    • Husin, N.M., Hooper, K., Olesen, K. (2012), "Analysis of intellectual capital disclosure: an illustrative example" in Journal of Intellectual Capital, Vol. 13, No. 2, pp. 196-220.
    • (2012) Journal of Intellectual Capital , vol.13 , Issue.2 , pp. 196-220
    • Husin, N.M.1    Hooper, K.2    Olesen, K.3
  • 55
    • 84885350801 scopus 로고    scopus 로고
    • Value Added Intellectual Coefficient (VAIC): A methodological and critical review
    • Iazzolino, G., Laise, D. (2013), "Value Added Intellectual Coefficient (VAIC): a methodological and critical review" in Journal of Intellectual Capital, Vol. 14, No. 4, pp. 547-563.
    • (2013) Journal of Intellectual Capital , vol.14 , Issue.4 , pp. 547-563
    • Iazzolino, G.1    Laise, D.2
  • 56
    • 84897946140 scopus 로고    scopus 로고
    • Institute of Chartered Accountants of England and Wales, available at
    • Institute of Chartered Accountants of England and Wales (2013), IAS 38 Intangible Assets, Institute of Chartered Accountants of England and Wales, London, available at: www.icaew.com/en/technical/financial-reporting/ifrs/ifrs-standards/ias-38-intangible-assets#Synopsis (accessed 1 January 2014).
    • (2013) IAS 38 Intangible Assets
  • 57
    • 84863853774 scopus 로고    scopus 로고
    • International Accounting Standards Board, London
    • International Accounting Standards Board (2010), Management Commentary: A Framework for Presentation, International Accounting Standards Board, London.
    • (2010) Management Commentary: A Framework for Presentation
  • 58
    • 33750464851 scopus 로고    scopus 로고
    • The Japanese government's intellectual capital reporting guideline: What are the challenges for firms and capital market agents?
    • Johanson, U., Koga, C., Skoog, M., Henningsson, J. (2006), "The Japanese government's intellectual capital reporting guideline: what are the challenges for firms and capital market agents?" in Journal of Intellectual Capital, Vol. 7, No. 4, pp. 474-491.
    • (2006) Journal of Intellectual Capital , vol.7 , Issue.4 , pp. 474-491
    • Johanson, U.1    Koga, C.2    Skoog, M.3    Henningsson, J.4
  • 59
    • 0042872852 scopus 로고    scopus 로고
    • Corporate governance and intellectual capital: Some conceptualisations
    • Keenan, J., Aggestam, M. (2001), "Corporate governance and intellectual capital: some conceptualisations" in Corporate Governance: An International Review, Vol. 9, No. 4, pp. 259-275.
    • (2001) Corporate Governance: An International Review , vol.9 , Issue.4 , pp. 259-275
    • Keenan, J.1    Aggestam, M.2
  • 62
    • 84890867712 scopus 로고    scopus 로고
    • Does culture tame the bunny? A content analysis of a global adult magazine
    • Kusuma, M. (2014), "Does culture tame the bunny? A content analysis of a global adult magazine" in Qualitative Market Research: An International Journal, Vol. 17, No. 1, pp. 4-23.
    • (2014) Qualitative Market Research: An International Journal , vol.17 , Issue.1 , pp. 4-23
    • Kusuma, M.1
  • 63
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analysts' ratings of corporate disclosures
    • Lang, M., Lundholm, R. (1993), "Cross-sectional determinants of analysts' ratings of corporate disclosures" in Journal of Accounting Research, Vol. 31, No. 2, pp. 246-271.
    • (1993) Journal of Accounting Research , vol.31 , Issue.2 , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 64
    • 76749168217 scopus 로고    scopus 로고
    • Is communicating intellectual capital information via the internet viable?: Case of Australian private and public hospitals
    • Lee, A., Neilson, J., Tower, G., Zahn, J.L.W.M.V.d. (2007), "Is communicating intellectual capital information via the internet viable?: case of Australian private and public hospitals" in Journal of Human Resource Costing & Accounting, Vol. 11, No. 1, pp. 53-78.
    • (2007) Journal of Human Resource Costing & Accounting , vol.11 , Issue.1 , pp. 53-78
    • Lee, A.1    Neilson, J.2    Tower, G.3    Zahn, J.L.W.M.V.4
  • 65
    • 46149124556 scopus 로고    scopus 로고
    • Intellectual capital disclosure and corporate governance structure in UK firms
    • Li, J., Pike, R., Haniffa, R. (2008), "Intellectual capital disclosure and corporate governance structure in UK firms" in Accounting and Business Research, Vol. 38, No. 2, pp. 137-159.
    • (2008) Accounting and Business Research , vol.38 , Issue.2 , pp. 137-159
    • Li, J.1    Pike, R.2    Haniffa, R.3
  • 66
    • 84885450465 scopus 로고    scopus 로고
    • Chinese and English language versions: Intellectual capital disclosure
    • Liao, L., Low, M., Davey, H. (2013), "Chinese and English language versions: intellectual capital disclosure" in Journal of Intellectual Capital, Vol. 14, No. 4, pp. 661-686.
    • (2013) Journal of Intellectual Capital , vol.14 , Issue.4 , pp. 661-686
    • Liao, L.1    Low, M.2    Davey, H.3
  • 67
    • 74349093466 scopus 로고    scopus 로고
    • Visualising and measuring intellectual capital in capital markets: A research method
    • Lock Lee, L., Guthrie, J. (2010), "Visualising and measuring intellectual capital in capital markets: a research method" in Journal of Intellectual Capital, Vol. 11, No. 1, pp. 4-22.
    • (2010) Journal of Intellectual Capital , vol.11 , Issue.1 , pp. 4-22
    • Lock Lee, L.1    Guthrie, J.2
  • 68
    • 84891345328 scopus 로고    scopus 로고
    • Interprofessional service improvement learning and patient safety: A content analysis of pre-registration students' assessments
    • Machin, A.I., Jones, D. (2014), "Interprofessional service improvement learning and patient safety: a content analysis of pre-registration students' assessments" in Nurse Education Today, Vol. 34, No. 2, pp. 218-224.
    • (2014) Nurse Education Today , vol.34 , Issue.2 , pp. 218-224
    • Machin, A.I.1    Jones, D.2
  • 69
    • 84986014466 scopus 로고    scopus 로고
    • Intellectual capital at the crossroads: Managing, measuring, and reporting of IC
    • Marr, B., Chatzkel, J. (2004), "Intellectual capital at the crossroads: managing, measuring, and reporting of IC" in Journal of Intellectual Capital, Vol. 5, No. 2, pp. 224-229.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 224-229
    • Marr, B.1    Chatzkel, J.2
  • 70
    • 82855184903 scopus 로고    scopus 로고
    • Exploring voluntary reporting of intellectual capital in the banking sector
    • Mention, A.-L. (2011), "Exploring voluntary reporting of intellectual capital in the banking sector" in Journal of Management Control, Vol. 22, No. 3, pp. 279-309.
    • (2011) Journal of Management Control , vol.22 , Issue.3 , pp. 279-309
    • Mention, A.-L.1
  • 71
    • 18844430338 scopus 로고    scopus 로고
    • Triangulation between case study and survey methods in management accounting research: An assessment of validity implications
    • Modell, S. (2005), "Triangulation between case study and survey methods in management accounting research: an assessment of validity implications" in Management Accounting Research, Vol. 16, No. 2, pp. 231-254.
    • (2005) Management Accounting Research , vol.16 , Issue.2 , pp. 231-254
    • Modell, S.1
  • 72
    • 0035486193 scopus 로고    scopus 로고
    • Intellectual capital and the 'capable firm': Narrating, visualising and numbering for managing knowledge
    • Mouritsen, J., Larsen, H.T., Bukh, P.N.D. (2001), "Intellectual capital and the 'capable firm': narrating, visualising and numbering for managing knowledge" in Accounting, Organizations and Society, Vol. 26, Nos 7-8, pp. 735-762.
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.7-8 , pp. 735-762
    • Mouritsen, J.1    Larsen, H.T.2    Bukh, P.N.D.3
  • 73
    • 0032375624 scopus 로고    scopus 로고
    • Social capital, intellectual capital, and the organizational advantage
    • Nahapiet, J., Ghoshal, S. (1998), "Social capital, intellectual capital, and the organizational advantage" in Academy of Management Review, Vol. 23, No. 2, pp. 242-266.
    • (1998) Academy of Management Review , vol.23 , Issue.2 , pp. 242-266
    • Nahapiet, J.1    Ghoshal, S.2
  • 75
    • 84867413936 scopus 로고    scopus 로고
    • Intellectual capital reporting in a South Asian country: Evidence from Bangladesh
    • Nurunnabi, M., Hossain, M., Hossain, M. (2011), "Intellectual capital reporting in a South Asian country: evidence from Bangladesh" in Journal of Human Resource Costing & Accounting, Vol. 15, No. 3, pp. 196-233.
    • (2011) Journal of Human Resource Costing & Accounting , vol.15 , Issue.3 , pp. 196-233
    • Nurunnabi, M.1    Hossain, M.2    Hossain, M.3
  • 76
    • 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" in Journal of Human Resource Costing and Accounting, Vol. 6, No. 1, pp. 39-52.
    • (2001) Journal of Human Resource Costing and Accounting , vol.6 , Issue.1 , pp. 39-52
    • Olsson, B.1
  • 77
    • 72049106182 scopus 로고    scopus 로고
    • Intellectual capital disclosure, cost of finance and firm value
    • Orens, R., Aerts, W., Lybaert, N. (2009), "Intellectual capital disclosure, cost of finance and firm value" in Management Decision, Vol. 47, No. 10, pp. 1536-1554.
    • (2009) Management Decision , vol.47 , Issue.10 , pp. 1536-1554
    • Orens, R.1    Aerts, W.2    Lybaert, N.3
  • 78
    • 34247338143 scopus 로고    scopus 로고
    • Human capital convergences in intellectual capital and sustainability reports
    • Pedrini, M. (2007), "Human capital convergences in intellectual capital and sustainability reports" in Journal of Intellectual Capital, Vol. 8, No. 2, pp. 346-366.
    • (2007) Journal of Intellectual Capital , vol.8 , Issue.2 , pp. 346-366
    • Pedrini, M.1
  • 79
    • 84867909231 scopus 로고    scopus 로고
    • Intellectual capital reporting in Malaysian technology industry
    • Rahim, A., Atan, R., Kamaluddin, A. (2011), "Intellectual capital reporting in Malaysian technology industry" in Asian Journal of Accounting and Governance, Vol. 2, No. 2, pp. 51-59.
    • (2011) Asian Journal of Accounting and Governance , vol.2 , Issue.2 , pp. 51-59
    • Rahim, A.1    Atan, R.2    Kamaluddin, A.3
  • 80
    • 84897936946 scopus 로고    scopus 로고
    • CCA's $1.9-billion teaser
    • Financial Review CFO, 1 September, p
    • Ravlic, T. (2004), "CCA's $1.9-billion teaser" in p. 82, Financial Review CFO, 1 September, p.
    • (2004) , pp. 82
    • Ravlic, T.1
  • 82
    • 50449092390 scopus 로고    scopus 로고
    • Intellectual capital reporting by the New Zealand local government sector
    • Schneider, A., Samkin, G. (2008), "Intellectual capital reporting by the New Zealand local government sector" in Journal of Intellectual Capital, Vol. 9, No. 3, pp. 456-486.
    • (2008) Journal of Intellectual Capital , vol.9 , Issue.3 , pp. 456-486
    • Schneider, A.1    Samkin, G.2
  • 83
    • 84885448632 scopus 로고    scopus 로고
    • Investigating the current state and impact of the intellectual capital academic discipline
    • Serenko, A., Bontis, N. (2013), "Investigating the current state and impact of the intellectual capital academic discipline" in Journal of Intellectual Capital, Vol. 14, No. 4, pp. 476-500.
    • (2013) Journal of Intellectual Capital , vol.14 , Issue.4 , pp. 476-500
    • Serenko, A.1    Bontis, N.2
  • 84
    • 84897929438 scopus 로고    scopus 로고
    • Web-based disclosures and their determinants: Evidence from listed commercial banks in Nepal
    • Sharma, N. (2013), "Web-based disclosures and their determinants: evidence from listed commercial banks in Nepal" in Accounting and Finance Research, Vol. 2, No. 3, pp. 1-13.
    • (2013) Accounting and Finance Research , vol.2 , Issue.3 , pp. 1-13
    • Sharma, N.1
  • 85
    • 46249104625 scopus 로고    scopus 로고
    • The intellectual capital disclosures of technology-driven companies: Evidence from Indonesia
    • Sihotang, P., Winata, A. (2008), "The intellectual capital disclosures of technology-driven companies: evidence from Indonesia" in International Journal of Learning and Intellectual Capital, Vol. 5, No. 1, pp. 63-82.
    • (2008) International Journal of Learning and Intellectual Capital , vol.5 , Issue.1 , pp. 63-82
    • Sihotang, P.1    Winata, A.2
  • 86
    • 79955656783 scopus 로고    scopus 로고
    • Voluntary disclosures of intellectual capital: An empirical analysis
    • Singh, S., Kansal, M. (2011), "Voluntary disclosures of intellectual capital: an empirical analysis" in Journal of Intellectual Capital, Vol. 12, No. 2, pp. 301-318.
    • (2011) Journal of Intellectual Capital , vol.12 , Issue.2 , pp. 301-318
    • Singh, S.1    Kansal, M.2
  • 88
    • 55649106171 scopus 로고    scopus 로고
    • Intellectual capital disclosure: High-tech versus traditional sector companies
    • Sonnier, B.M. (2008), "Intellectual capital disclosure: high-tech versus traditional sector companies" in Journal of Intellectual Capital, Vol. 9, No. 4, pp. 705-722.
    • (2008) Journal of Intellectual Capital , vol.9 , Issue.4 , pp. 705-722
    • Sonnier, B.M.1
  • 89
    • 84992926531 scopus 로고    scopus 로고
    • Intellectual capital disclosure by traditional US companies: A longitudinal assessment
    • Sonnier, B.M., Carson, K.D., Carson, P.P. (2008), "Intellectual capital disclosure by traditional US companies: a longitudinal assessment" in Journal of Accounting & Organizational Change, Vol. 4, No. 1, pp. 67-80.
    • (2008) Journal of Accounting & Organizational Change , vol.4 , Issue.1 , pp. 67-80
    • Sonnier, B.M.1    Carson, K.D.2    Carson, P.P.3
  • 90
    • 80055056270 scopus 로고    scopus 로고
    • Value added intellectual coefficient (VAIC): A critical analysis
    • Ståhle, P., Ståhle, S., Aho, S. (2011), "Value added intellectual coefficient (VAIC): a critical analysis" in Journal of Intellectual Capital, Vol. 12, No. 4, pp. 531-551.
    • (2011) Journal of Intellectual Capital , vol.12 , Issue.4 , pp. 531-551
    • Ståhle, P.1    Ståhle, S.2    Aho, S.3
  • 91
    • 70350277831 scopus 로고    scopus 로고
    • Content analysis in accounting research: The practical challenges
    • Steenkamp, N., Northcott, D. (2007), "Content analysis in accounting research: the practical challenges" in Australian Accounting Review, Vol. 17, No. 43, pp. 12-25.
    • (2007) Australian Accounting Review , vol.17 , Issue.43 , pp. 12-25
    • Steenkamp, N.1    Northcott, D.2
  • 92
    • 56449095885 scopus 로고    scopus 로고
    • Corporate reporting of intellectual capital: Evidence from UK companies
    • Striukova, L., Unerman, J., Guthrie, J. (2008), "Corporate reporting of intellectual capital: evidence from UK companies" in The British Accounting Review, Vol. 40, No. 4, pp. 297-313.
    • (2008) The British Accounting Review , vol.40 , Issue.4 , pp. 297-313
    • Striukova, L.1    Unerman, J.2    Guthrie, J.3
  • 93
    • 12144264209 scopus 로고    scopus 로고
    • Human resources information disclosure in annual reports: An international comparison
    • Subbarao, A.V., Zeghal, D. (1997), "Human resources information disclosure in annual reports: an international comparison" in Journal of Human Resource Costing & Accounting, Vol. 2, No. 2, pp. 53-73.
    • (1997) Journal of Human Resource Costing & Accounting , vol.2 , Issue.2 , pp. 53-73
    • Subbarao, A.V.1    Zeghal, D.2
  • 94
    • 46149107355 scopus 로고    scopus 로고
    • Intellectual capital reporting practices of the top Australian firms
    • Sujan, A., Abeysekera, I. (2007), "Intellectual capital reporting practices of the top Australian firms" in Australian Accounting Review, Vol. 17, No. 2, pp. 71-83.
    • (2007) Australian Accounting Review , vol.17 , Issue.2 , pp. 71-83
    • Sujan, A.1    Abeysekera, I.2
  • 97
    • 24644476346 scopus 로고
    • The scientific analysis of the press
    • Tenney, A. (1912), "The scientific analysis of the press" in Independent, Vol. 73, pp. 895-898.
    • (1912) Independent , vol.73 , pp. 895-898
    • Tenney, A.1
  • 98
    • 81455129392 scopus 로고    scopus 로고
    • Does IC management 'make a difference'? A critical case study application of structuration theory
    • Tull, J., Dumay, J. (2007), "Does IC management 'make a difference'? A critical case study application of structuration theory" in Electronic Journal of Knowledge Management, Vol. 5, No. 4, pp. 515-526.
    • (2007) Electronic Journal of Knowledge Management , vol.5 , Issue.4 , pp. 515-526
    • Tull, J.1    Dumay, J.2
  • 99
    • 19944368398 scopus 로고    scopus 로고
    • Annual report IC disclosures in The Netherlands, France and Germany
    • Vergauwen, P., van Alem, F. (2005), "Annual report IC disclosures in The Netherlands, France and Germany" in Journal of Intellectual Capital, Vol. 6, No. 1, pp. 89-104.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.1 , pp. 89-104
    • Vergauwen, P.1    van Alem, F.2
  • 100
    • 84897943361 scopus 로고    scopus 로고
    • Towards a sociology of the press: An early proposal for content analysis
    • Krippendorff, K., Bock, M. (Eds.), Sage, Thousand Oaks, CA
    • Weber, M. (2008), "Towards a sociology of the press: an early proposal for content analysis" in Krippendorff, K. and Bock, M. (Eds.), The Content Analysis Reader, Sage, Thousand Oaks, CA, pp. 9-11.
    • (2008) The Content Analysis Reader , pp. 9-11
    • Weber, M.1
  • 101
    • 80055049498 scopus 로고    scopus 로고
    • Firm characteristics and intellectual capital disclosure by Australian companies
    • Whiting, R., Woodcock, J. (2011), "Firm characteristics and intellectual capital disclosure by Australian companies" in Journal of Human Resource Costing & Accounting, Vol. 15, No. 2, pp. 102-126.
    • (2011) Journal of Human Resource Costing & Accounting , vol.15 , Issue.2 , pp. 102-126
    • Whiting, R.1    Woodcock, J.2
  • 102
    • 78149377327 scopus 로고    scopus 로고
    • The nature and extent of voluntary intellectual capital disclosures by Australian and UK biotechnology companies
    • White, G., Lee, A., Yuningsih, Y., Nielsen, C., Bukh, P.N. (2010), "The nature and extent of voluntary intellectual capital disclosures by Australian and UK biotechnology companies" in Journal of Intellectual Capital, Vol. 11, No. 4, pp. 519-536.
    • (2010) Journal of Intellectual Capital , vol.11 , Issue.4 , pp. 519-536
    • White, G.1    Lee, A.2    Yuningsih, Y.3    Nielsen, C.4    Bukh, P.N.5
  • 103
    • 84927157392 scopus 로고    scopus 로고
    • Integrated reporting: Initial analysis of early reporters - an institutional theory approach
    • paper presented at the 7th Asia Pacific Interdisciplinary Accounting Research Conference, Kobe, 26-28 July
    • Wild, S., van Staden, C.J. (2013), "Integrated reporting: initial analysis of early reporters - an institutional theory approach", paper presented at the 7th Asia Pacific Interdisciplinary Accounting Research Conference, Kobe, 26-28 July.
    • (2013)
    • Wild, S.1    van Staden, C.J.2
  • 105
    • 84986037628 scopus 로고    scopus 로고
    • Is intellectual capital performance and disclosure practices related?
    • Williams, S.M. (2001), "Is intellectual capital performance and disclosure practices related?" in Journal of Intellectual Capital, Vol. 2, No. 3, pp. 192-203.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.3 , pp. 192-203
    • Williams, S.M.1
  • 106
    • 77955290026 scopus 로고    scopus 로고
    • Intellectual capital disclosure in Chinese (mainland) companies
    • Yi, A., Davey, H. (2010), "Intellectual capital disclosure in Chinese (mainland) companies" in Journal of Intellectual Capital, Vol. 11, No. 3, pp. 326-347.
    • (2010) Journal of Intellectual Capital , vol.11 , Issue.3 , pp. 326-347
    • Yi, A.1    Davey, H.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.