Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?

Journal of Intellectual Capital

Volumn 4, Issue 4, 2003, Pages 528-542

  Chaminade, Cristina ^a   Johanson, Ulf ^b  

^a UNIVERSIDAD AUTÓNOMA DE MADRID   (Spain)

^b UPPSALA UNIVERSITY   (Sweden)

Author keywords

Disclosure; Intellectual capital; Knowledge; Measurement

Indexed keywords

EID: 84986129422     PISSN: 14691930     EISSN: 1758468     Source Type: Journal    
DOI: 10.1108/14691930310504545     Document Type: Article

References (36)

1. Allaire, Y. and Firsirotu, M. (1984), “Theories of organizational culture”, Organisation Studies, Vol. 5 No. 3, pp. 193-226
2. Alvesson, M. and Berg, P.O. (1988), Företagskultur och organisationssymbolism. Utveckling, teoretiska perspektiv och aktuell debatt, Studentlitteratur, Lund
3. Bukh, P.N. and Johanson, U. (2003), “Research and knowledge interaction: Guidelines for intellectual reporting”, Journal of Intellectual Capital, Vol. 4 No. 4, pp. 572-83
4. Bukh, P., Johansen, M.R. and Mouritsen, J. (2002), “Multiple integrated performance management systems: IC and BSC in a software company”, Singapore Management Review, Vol. 24 No. 3, pp. 21-34
5. Cañibano, L., Garcia-Ayuso, M. and Sanchez, M.P. (1999), “The value relevance and managerial implications of intangibles: a literature review”, in Gröjer, J.E. and Stolowy, H. (Eds), Classification of Intangibles, Groupe HEC, Jouy-en-Josas, pp. 78-126
6. Chow, C., Kato, Y. and Merchant, K. (1996), “The use of organizational controls and their effect on data manipulation and management myopia: a Japan vs US comparison”, Accounting, Organizations and Society, Vol. 21, pp. 175-92
7. Danish Agency for Trade and Industry (DATRI) (2001), A Guideline for Intellectual Capital Statements – A Key to Knowledge Management, Copenhagen
8. Edvinsson, L. and Malone, M.S. (1997), Intellectual Capital, HarperBusiness, New York, NY
9. European Commission (2002), “The state of the internal market in services”, COM (2002) 441, pp. 44-5, available at: http://europa.eu.int
10. Flamholtz, E. (2001), “Corporate culture and the bottom line”, European Management Journal, Vol. 19 No. 3, pp. 268-75
11. Gooderham, P.N. and Nordhaug, O. (2002), “The decline of cultural differences in Europe”, EBF, No. 8, pp. 48-53
12. Gray, S.J. (1988), “Towards a theory of cultural influence on the development of accounting systems internationally”, Abacus, Vol. 24 No. 1, pp. 1-15
13. Gray, S.J. (1995), “Cultural perspectives on the measurement of corporate success”, European Management Journal, Vol. 13 No. 3, pp. 269-75
14. Hall, R. (1992), “The strategic analysis of intangible resources”, Strategic Management Journal, Vol. 13 No. 2, pp. 135-44
15. Harrison, G.L. (1992), “The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes”, Accounting, Organizations and Society, No. 17, pp. 1-15
16. Harrison, G.L. (1993), “Reliance on accounting performance measures in superior evaluative style – the influence of national culture”, Accounting, Organizations and Society, No. 18, pp. 319-39
17. Harrison, G.L., Chow, C., Wu, A. and Harrel, S. (1999), “A cross-cultural investigation of managers' project evaluation decisions”, Behavioural Research in Accounting, No. 11, pp. 143-60
18. Hendry, J. and Hope, V. (1994), “Cultural change and competitive performance”, European Management Journal, Vol. 12 No. 4, pp. 401-6
19. Hofstede, G. (1980), Culture's Consequences: International Differences in Work-related Values, Sage, London
20. Hofstede, G. (1985), “The interaction between national and organizational value systems”, Journal of Management Studies, No. 23, pp. 347-57
21. Hofstede, G. (1991), Cultures and Organizations: Software of the Mind, McGraw-Hill, London
22. Holland, J. and Johanson, U. (2003), “Value-relevant information on corporate intangibles – creation, use and barriers in capital markets – between a rock and a hard place”, Journal of Intellectual Capital, Vol. 4 No. 4, pp. 461-82
23. Johanson, U. (2000), “Human resource accounting. Putting a price on human assets”, in Brewster, C. and Holt Larsen, H. (Eds), Human Resource Management in Northern Europe, Blackwell, Oxford, pp. 170-95
24. Johanson, U. (2003), “Why are capital market actors ambivalent to information about certain indicators on intangibles?”, Accounting, Auditing & Accountability Journal, Vol. 16 No. 1, pp. 31-8
25. Johanson, U., Eklöv, G., Holmgren, M. and Mårtensson, M. (1999), Human Resource Costing and Accounting versus the BSC. A literature Survey of Experience with the Concepts, a report to OECD, available at: www.oecd.org/dsti/sti/industry/indcomp/act/ams-conf/symposium.htm
26. Kotter, J.P. and Heskett, J. (1992), Corporate Culture and Performance, The Free Press, New York, NY
27. Lau, C., Liang, C. and Eggelton, I. (1995), “The impact of reliance on accounting performance measures on job-related tension and managerial performance: additional evidence”, Accounting, Organizations and Society, No. 20, pp. 359-81
28. Long, D. and Fahey, L. (2000), “Diagnosing cultural barriers to knowledge management”, Academy of Management Executive, Vol. 14 No. 4, pp. 113-27
29. Lynn, B. (1999), “Culture and intellectual capital management: a key factor in successful IC implementation”, International Journal of Technology Management, Vol. 18 No. 5-7, pp. 590-603
30. Meritum (2002), in Cañibano, L., Sánchez, P., Garcia-Ayuso, M. and Chaminade, C. (Eds), Guidelines for Managing and Reporting on Intangibles, Fundación Airtel Móvil, Madrid
31. Perera, M.H.B. (1989), “Towards a framework to analyse the impact of culture on accounting”, The International Journal of Accounting, No. 24, pp. 42-56
32. Roberts, H. (2000), “Classification of intellectual capital”, in Gröjer, J.E. and Stolowy, H. (Eds), Classification of Intangibles, Groupe HEC, Jouy-en-Josas, France, pp. 197-205
33. Sánchez, M.P., Chaminade, C. and Olea, M. (2000), “Management of intangibles: an attempt to build a theory”, Journal of Intellectual Capital, Vol. 1 No. 4, pp. 312-27
34. Schein, E. (1985), Organizational Culture and Leadership, Jossey-Bass, San Francisco, CA
35. Wärneryd, K.E. (1988), “Social influence on economic behaviour”, in Van Raaij, W.F. and Wärneryd, K.E. (Eds), Handbook of Economic Psychology, Kluwer Academic Publishers, Dordrecht
36. Williams, J. and Seaman, A. (2001), “Predicting change in management accounting systems: national culture and industry effects”, Accounting, Organizations and Society, No. 26, pp. 443-60