메뉴 건너뛰기




Volumn 7, Issue 3, 2010, Pages 353-378

Interpreting pictorial messages of intellectual capital in company media

Author keywords

Annual reports; Corporate communications; Intellectual capital; Perceptions; Presentation graphics

Indexed keywords


EID: 84993016516     PISSN: 11766093     EISSN: None     Source Type: Journal    
DOI: 10.1108/11766091011072792     Document Type: Article
Times cited : (12)

References (100)
  • 1
    • 84870277511 scopus 로고    scopus 로고
    • Intellectual capital reporting in Sri Lanka with a focus on human capital (1998-2000)
    • Unpublished Doctor of Philosophy Graduate School of Management, Macquarie University Sydney
    • Abeysekera, I. (2003), “Intellectual capital reporting in Sri Lanka with a focus on human capital (1998-2000)”, Unpublished Doctor of Philosophy, Graduate School of Management, Macquarie University, Sydney.
    • (2003)
    • Abeysekera, I.1
  • 3
    • 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, Vol. 19 Nos 4 / 5, pp. 337-353.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.4-5 , pp. 337-353
    • Aerts, W.1
  • 4
    • 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”, Social Indicators Research, Vol. 54 No. 2, pp. 139-159.
    • (2001) Social Indicators Research , vol.54 , Issue.2 , pp. 139-159
    • Ahuvia, A.1
  • 5
    • 0242679553 scopus 로고    scopus 로고
    • A research tool to increase attention to experimental materials: manipulating presentation format
    • Almer, E.D., Hopper, J.R. and Kaplan, S.E. (2003), “A research tool to increase attention to experimental materials: manipulating presentation format”, Journal of Business Psychology, Vol. 17 No. 3, pp. 405-417.
    • (2003) Journal of Business Psychology , vol.17 , Issue.3 , pp. 405-417
    • Almer, E.D.1    Hopper, J.R.2    Kaplan, S.E.3
  • 6
    • 84965510699 scopus 로고
    • The corporate annual report: a photo analysis of male and female portrayals
    • Anderson, C. and Imperia, G. (1992), “The corporate annual report: a photo analysis of male and female portrayals”, Journal of Business Communication, Vol. 22 No. 2, pp. 113-128.
    • (1992) Journal of Business Communication , vol.22 , Issue.2 , pp. 113-128
    • Anderson, C.1    Imperia, G.2
  • 8
    • 31444450006 scopus 로고    scopus 로고
    • On the metaphorical nature of intellectual capital: a textual analysis
    • Andriessen, D. (2006), “On the metaphorical nature of intellectual capital: a textual analysis”, Journal of Intellectual Capital, Vol. 7 No. 1, pp. 93-110.
    • (2006) Journal of Intellectual Capital , vol.7 , Issue.1 , pp. 93-110
    • Andriessen, D.1
  • 9
    • 84986173648 scopus 로고    scopus 로고
    • IC measurement and reporting: establishing a practice in SA mining
    • April, K.A., Bosma, P. and Deglon, D.A. (2003), “IC measurement and reporting: establishing a practice in SA mining”, 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
  • 12
    • 34247585020 scopus 로고    scopus 로고
    • Lifting the lid on the use of content analysis to investigate intellectual capital disclosures
    • Beattie, V. and Thomson, S.J. (2007), “Lifting the lid on the use of content analysis to investigate intellectual capital disclosures”, Accounting Forum, Vol. 31, pp. 129-163.
    • (2007) Accounting Forum , vol.31 , pp. 129-163
    • Beattie, V.1    Thomson, S.J.2
  • 14
    • 19944410856 scopus 로고    scopus 로고
    • Measuring the value of intellectual capital
    • Bernhut, S. (2001), “Measuring the value of intellectual capital”, Ivey Business Journal, Vol. 65 No. 4, pp. 16-20.
    • (2001) Ivey Business Journal , vol.65 , Issue.4 , pp. 16-20
    • Bernhut, S.1
  • 15
    • 84909238208 scopus 로고    scopus 로고
    • Introduction: notes on visual rhetoric
    • Blakesley, D. and Brooke, C. (2001), “Introduction: notes on visual rhetoric”, Enculturation, Vol. 3 No. 2, pp. 1-5.
    • (2001) Enculturation , vol.3 , Issue.2 , pp. 1-5
    • Blakesley, D.1    Brooke, C.2
  • 16
    • 28444480693 scopus 로고    scopus 로고
    • An integrated framework for visualising intellectual capital
    • Boedker, C., Guthrie, J. and Cuganesan, S. (2005), “An integrated framework for visualising intellectual capital”, Journal of Intellectual Capital, Vol. 6 No. 4, pp. 510-527.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.4 , pp. 510-527
    • Boedker, C.1    Guthrie, J.2    Cuganesan, S.3
  • 17
    • 84986133099 scopus 로고    scopus 로고
    • Intellectual capital and business performance in Malaysian industries
    • Bontis, N., Keow, W.C.C. and Richardson, S. (2000), “Intellectual capital and business performance in Malaysian industries”, Journal of Intellectual Capital, Vol. 1 No. 1, pp. 85-100.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.1 , pp. 85-100
    • Bontis, N.1    Keow, W.C.C.2    Richardson, S.3
  • 18
    • 0000345393 scopus 로고    scopus 로고
    • The knowledge toolbox: a review of the tools available to measure and manage intangible resources
    • Bontis, N., Dragonetti, N.C., Jacobsen, K. and Roos, G. (1999), “The knowledge toolbox: a review of the tools available to measure and manage intangible resources”, European Management Journal, Vol. 17 No. 4, pp. 391-402.
    • (1999) European Management Journal , vol.17 , Issue.4 , pp. 391-402
    • Bontis, N.1    Dragonetti, N.C.2    Jacobsen, K.3    Roos, G.4
  • 19
    • 33845756840 scopus 로고    scopus 로고
    • Measuring and reporting intellectual capital: the case of a research technology organisation
    • Bornemann, M. and Leitner, K. (2002), “Measuring and reporting intellectual capital: the case of a research technology organisation”, Singapore Management Review, Vol. 24 No. 3, pp. 7-19.
    • (2002) Singapore Management Review , vol.24 , Issue.3 , pp. 7-19
    • Bornemann, M.1    Leitner, K.2
  • 21
    • 84986018777 scopus 로고    scopus 로고
    • Italian annual intellectual capital disclosure: an empirical analysis
    • Bozzolan, S., Favotto, F. and Ricceri, F. (2003), “Italian annual intellectual capital disclosure: an empirical analysis”, 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
  • 22
    • 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 & Accountability Journal, Vol. 14 No. 4, pp. 423-436.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.4 , pp. 423-436
    • Brennan, N.1
  • 24
    • 35748946601 scopus 로고    scopus 로고
    • Enrolling discourse consumers to affect material intellectual capital practice
    • Cuganesan, S., Boedker, C. and Guthrie, J. (2007), “Enrolling discourse consumers to affect material intellectual capital practice”, Accounting, Auditing & Accountability Journal, Vol. 20 No. 6, pp. 883-911.
    • (2007) Accounting, Auditing & Accountability Journal , vol.20 , Issue.6 , pp. 883-911
    • Cuganesan, S.1    Boedker, C.2    Guthrie, J.3
  • 27
    • 84986172638 scopus 로고    scopus 로고
    • Communication and antithesis in corporate annual reports: a research note
    • Davison, J. (2002), “Communication and antithesis in corporate annual reports: a research note”, Accounting, Auditing & Accountability Journal, Vol. 15 No. 4, pp. 594-608.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.4 , pp. 594-608
    • Davison, J.1
  • 28
    • 33847358725 scopus 로고    scopus 로고
    • Photographs and accountability: cracking the codes of an NGO
    • Davison, J. (2007), “Photographs and accountability: cracking the codes of an NGO”, Accounting, Auditing & Accountability Journal, Vol. 20 No. 1, pp. 133-158.
    • (2007) Accounting, Auditing & Accountability Journal , vol.20 , Issue.1 , pp. 133-158
    • Davison, J.1
  • 29
    • 84992959704 scopus 로고    scopus 로고
    • Words, pictures and Intangibles in the Corporate Report The Institute of Chartered Accountants of Scotland Edinburgh
    • Davison, J. and Skerratt, L. (2007), Words, pictures and Intangibles in the Corporate Report, The Institute of Chartered Accountants of Scotland, Edinburgh.
    • (2007)
    • Davison, J.1    Skerratt, L.2
  • 30
    • 33747598054 scopus 로고    scopus 로고
    • Intangible resources: a categorial system of knowledge and other intangible assets
    • Diefenbach, T. (2006), “Intangible resources: a categorial system of knowledge and other intangible assets”, Journal of Intellectual Capital, Vol. 7 No. 3, pp. 406-420.
    • (2006) Journal of Intellectual Capital , vol.7 , Issue.3 , pp. 406-420
    • Diefenbach, T.1
  • 31
    • 84992950851 scopus 로고    scopus 로고
    • The future of financial reporting: removing it from the shadows
    • Dyckman, T.R. and Zeff, S.A. (2000), “The future of financial reporting: removing it from the shadows”, Pacific Accounting Review, Vol. 11 No. 2, pp. 89-96.
    • (2000) Pacific Accounting Review , vol.11 , Issue.2 , pp. 89-96
    • Dyckman, T.R.1    Zeff, S.A.2
  • 33
    • 77955294305 scopus 로고    scopus 로고
    • Financial reporting for the 21st century
    • Elliot, R.K. (2000), “Financial reporting for the 21st century”, The Practical Accountant, Vol. 33 No. 10, pp. 74-75.
    • (2000) The Practical Accountant , vol.33 , Issue.10 , pp. 74-75
    • Elliot, R.K.1
  • 34
    • 4344631171 scopus 로고    scopus 로고
    • Intellectual capital accounting as management fashion: a review and critique
    • Fincham, R. and Roslender, R. (2003 a), “Intellectual capital accounting as management fashion: a review and critique”, European Accounting Review, Vol. 12 No. 4, pp. 781-795.
    • (2003) European Accounting Review , vol.12 , Issue.4 , pp. 781-795
    • Fincham, R.1    Roslender, R.2
  • 36
    • 19944413969 scopus 로고    scopus 로고
    • Situation of intangible assets in Spanish firms: an empirical analysis
    • Gallego, I. and Rodriguez, L. (2005), “Situation of intangible assets in Spanish firms: an empirical analysis”, Journal of Intellectual Capital, Vol. 6 No. 1, pp. 105-126.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.1 , pp. 105-126
    • Gallego, I.1    Rodriguez, L.2
  • 37
    • 84993004885 scopus 로고    scopus 로고
    • President's message: heading for the dawn
    • Galli, J. (2002), “President's message: heading for the dawn”, CPA Journal, Fall, pp. 40-41.
    • (2002) CPA Journal , Issue.Fall , pp. 40-41
    • Galli, J.1
  • 39
    • 84861695574 scopus 로고    scopus 로고
    • The role of presentation format on decision makers' behaviour in accounting
    • Ghani, E., Laswad, F., Tooley, S. and Jusoff, K. (2009), “The role of presentation format on decision makers' behaviour in accounting”, International Business Research, Vol. 2 No. 1, pp. 183-195.
    • (2009) International Business Research , vol.2 , Issue.1 , pp. 183-195
    • Ghani, E.1    Laswad, F.2    Tooley, S.3    Jusoff, K.4
  • 40
    • 84986052234 scopus 로고    scopus 로고
    • Disclosing intellectual capital in company annual reports
    • Goh, P.C. and Lim, K.P. (2004), “Disclosing intellectual capital in company annual reports”, Journal of Intellectual Capital, Vol. 5 No. 3, pp. 500-510.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.3 , pp. 500-510
    • Goh, P.C.1    Lim, K.P.2
  • 41
    • 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, Vol. 33 No. 2, pp. 144-152.
    • (1989) The American Behavioral Scientist , vol.33 , Issue.2 , pp. 144-152
    • Graber, D.A.1
  • 42
    • 16144367555 scopus 로고    scopus 로고
    • Pictures and the bottom line: the television epistemology of US, annual reports
    • Graves, O.F., Flesher, D.L. and Jordan, R.E. (1996), “Pictures and the bottom line: the television epistemology of US, annual reports”, Accounting, Organizations and Society, Vol. 21 No. 1, pp. 57-88.
    • (1996) Accounting, Organizations and Society , vol.21 , Issue.1 , pp. 57-88
    • Graves, O.F.1    Flesher, D.L.2    Jordan, R.E.3
  • 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”, 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. and Petty, R. (2000), “Intellectual capital: Australian annual reporting practices”, 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
    • 84986077403 scopus 로고    scopus 로고
    • Sunrise in the knowledge economy: managing, measuring and reporting intellectual capital
    • Guthrie, J., Petty, R. and Johanson, U. (2001), “Sunrise in the knowledge economy: managing, measuring and reporting intellectual capital”, Accounting, Auditing & Accountability Journal, Vol. 14 No. 4, pp. 365-382.
    • (2001) Accounting, Auditing & Accountability Journal , vol.14 , Issue.4 , pp. 365-382
    • Guthrie, J.1    Petty, R.2    Johanson, U.3
  • 46
    • 33646691792 scopus 로고    scopus 로고
    • The voluntary reporting of intellectual capital: comparing evidence from Hong Kong and Australia
    • Guthrie, J., Petty, R. and Ricceri, F. (2006), “The voluntary reporting of intellectual capital: comparing evidence from Hong Kong and Australia”, 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
    • 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. 282-293.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2 , pp. 282-293
    • Guthrie, J.1    Petty, R.2    Yongvanich, K.3    Ricceri, F.4
  • 48
    • 84989103838 scopus 로고
    • A framework linking intangible resources and capabilities to sustainable competitive advantage
    • Hall, R. (1993), “A framework linking intangible resources and capabilities to sustainable competitive advantage”, Strategic Management Journal, Vol. 14 No. 8, pp. 607-618.
    • (1993) Strategic Management Journal , vol.14 , Issue.8 , pp. 607-618
    • Hall, R.1
  • 49
    • 0037324860 scopus 로고    scopus 로고
    • Visual social semiotics: understanding how still images make meaning
    • Harrison, C. (2003), “Visual social semiotics: understanding how still images make meaning”, Technical Communication, Vol. 30 No. 1, pp. 46-60.
    • (2003) Technical Communication , vol.30 , Issue.1 , pp. 46-60
    • Harrison, C.1
  • 50
    • 3943086218 scopus 로고    scopus 로고
    • Does search facilitating technology improve the transparency of financial reporting?
    • Hodge, F.C., Kennedy, J.J. and Maines, L.A. (2004), “Does search facilitating technology improve the transparency of financial reporting?”, The Accounting Review, Vol. 79 No. 3, pp. 687-703.
    • (2004) The Accounting Review , vol.79 , Issue.3 , pp. 687-703
    • Hodge, F.C.1    Kennedy, J.J.2    Maines, L.A.3
  • 52
    • 84992952458 scopus 로고    scopus 로고
    • New Zealand corporate reporting: representations in accounting and the metaphor effect
    • Hooper, K. and Low, M. (2001), “New Zealand corporate reporting: representations in accounting and the metaphor effect”, Australian Journal of Communication, Vol. 28 No. 2, pp. 111-128.
    • (2001) Australian Journal of Communication , vol.28 , Issue.2 , pp. 111-128
    • Hooper, K.1    Low, M.2
  • 53
    • 84992981913 scopus 로고    scopus 로고
    • Pictures in New Zealand annual reports: winners & losers
    • Hooper, K., Low, J. and Kearins, H. (2003), “Pictures in New Zealand annual reports: winners & losers”, Asia Pacific Public Relations Journal, Vol. 3 No. 2, pp. 83-107.
    • (2003) Asia Pacific Public Relations Journal , vol.3 , Issue.2 , pp. 83-107
    • Hooper, K.1    Low, J.2    Kearins, H.3
  • 54
    • 84992974725 scopus 로고    scopus 로고
    • Reconfiguring knowledge management – combining intellectual capital, intangible assets and knowledge creation
    • Hussi, T. (2004), “Reconfiguring knowledge management – combining intellectual capital, intangible assets and knowledge creation”, Journal of Knowledge Management, Vol. 8 No. 2, pp. 36-52.
    • (2004) Journal of Knowledge Management , vol.8 , Issue.2 , pp. 36-52
    • Hussi, T.1
  • 55
    • 84986076183 scopus 로고    scopus 로고
    • Why are capital market actors ambivalent to information about certain indicators on intellectual capital?
    • Johanson, U. (2003), “Why are capital market actors ambivalent to information about certain indicators on intellectual capital?”, Accounting, Auditing & Accountability Journal, Vol. 16 No. 1, pp. 31-38.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.1 , pp. 31-38
    • Johanson, U.1
  • 56
    • 0007597102 scopus 로고
    • Accounting narratives: a review of empirical studies of content and readability
    • Jones, M.J. and Shoemaker, P.A. (1994), “Accounting narratives: a review of empirical studies of content and readability”, Journal of Accounting Literature, Vol. 13, pp. 142-184.
    • (1994) Journal of Accounting Literature , vol.13 , pp. 142-184
    • Jones, M.J.1    Shoemaker, P.A.2
  • 58
    • 0010810821 scopus 로고    scopus 로고
    • The old rules no longer apply
    • Lev, B. (1997), “The old rules no longer apply”, Forbes, Vol. 159 No. 7, p. 34.
    • (1997) Forbes , vol.159 , Issue.7 , pp. 34
    • Lev, B.1
  • 60
    • 85002870729 scopus 로고    scopus 로고
    • Intangibles and intellectual capital: an introduction to a special issue
    • Lev, B. and Zambon, S. (2003), “Intangibles and intellectual capital: an introduction to a special issue”, European Accounting Review, Vol. 12 No. 4, pp. 597-603.
    • (2003) European Accounting Review , vol.12 , Issue.4 , pp. 597-603
    • Lev, B.1    Zambon, S.2
  • 61
    • 0033235091 scopus 로고    scopus 로고
    • The boundaries of financial reporting and how to extend them
    • Lev, B. and Zarowin, P. (1999), “The boundaries of financial reporting and how to extend them”, Journal of Accounting Research, Vol. 37 No. 2, pp. 353-385.
    • (1999) Journal of Accounting Research , vol.37 , Issue.2 , pp. 353-385
    • Lev, B.1    Zarowin, P.2
  • 63
    • 27744576761 scopus 로고    scopus 로고
    • Emerging criteria for quality in qualitative and interpretive research
    • Sage London
    • Lincoln, Y.S. (2002), “Emerging criteria for quality in qualitative and interpretive research”, in Ed. Denzin, N.K. and Ed. Lincoln, Y.S. (Eds), The Qualitative Inquiry Reader, Sage, London, pp. 327-347.
    • (2002) The Qualitative Inquiry Reader , pp. 327-347
    • Lincoln, Y.S.1    Lincoln, Y.S.2    Denzin, N.K.3
  • 65
    • 0346448577 scopus 로고    scopus 로고
    • Reporting on the past: a new approach to improving accounting today
    • Lundholm, R.J. (1999), “Reporting on the past: a new approach to improving accounting today”, Accounting Horizons, Vol. 13 No. 4, pp. 315-322.
    • (1999) Accounting Horizons , vol.13 , Issue.4 , pp. 315-322
    • Lundholm, R.J.1
  • 66
    • 77955300270 scopus 로고    scopus 로고
    • Disclosing the invisible: publishing intellectual capital statements
    • Marr, B. (2008), “Disclosing the invisible: publishing intellectual capital statements”, CMA Management, August/September, pp. 35-39.
    • (2008) CMA Management , Issue.August/September , pp. 35-39
    • Marr, B.1
  • 67
    • 84992930725 scopus 로고    scopus 로고
    • The found photograph and the limits of meaning
    • Mauer, B. (2001), “The found photograph and the limits of meaning”, Enculturation, Vol. 3 No. 2, pp. 1-13.
    • (2001) Enculturation , vol.3 , Issue.2 , pp. 1-13
    • Mauer, B.1
  • 70
    • 84992974863 scopus 로고    scopus 로고
    • Reporting on intellectual capital: why, what and how?
    • Mouritsen, J., Bukh, P.N. and Marr, B. (2004), “Reporting on intellectual capital: why, what and how?”, Measuring Business Excellence, Vol. 8 No. 1, pp. 46-54.
    • (2004) Measuring Business Excellence , vol.8 , Issue.1 , pp. 46-54
    • Mouritsen, J.1    Bukh, P.N.2    Marr, B.3
  • 71
    • 19944383790 scopus 로고    scopus 로고
    • Intellectual capital reports in India: lessons from a case study
    • Ordonez de Pablos, P. (2005), “Intellectual capital reports in India: lessons from a case study”, Journal of Intellectual Capital, Vol. 6 No. 1, pp. 141-9.
    • (2005) Journal of Intellectual Capital , vol.6 , Issue.1 , pp. 141-149
    • Ordonez de Pablos, P.1
  • 72
    • 84986077141 scopus 로고    scopus 로고
    • Validating and measuring IC in the biotechnology and telecommunication industries
    • Palacios-Marques, D. and Garrigos-Simon, F.J. (2003), “Validating and measuring IC in the biotechnology and telecommunication industries”, Journal of Intellectual Capital, Vol. 4 No. 3, pp. 332-347.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.3 , pp. 332-347
    • Palacios-Marques, D.1    Garrigos-Simon, F.J.2
  • 73
    • 79952385735 scopus 로고    scopus 로고
    • University of South Carolina Columbia
    • Prelli, E.J. (2006), Rhetorics of Display, University of South Carolina, Columbia.
    • (2006) Rhetorics of Display
    • Prelli, E.J.1
  • 75
    • 84993093522 scopus 로고    scopus 로고
    • Wanted: accounting model fit for the new economy
    • Rankin, K. (2000), “Wanted: accounting model fit for the new economy”, Accounting Today, Vol. 14 No. 15, pp. 14-15.
    • (2000) Accounting Today , vol.14 , Issue.15 , pp. 14-15
    • Rankin, K.1
  • 76
    • 0347034349 scopus 로고    scopus 로고
    • Financial reporting: communicating intellectual property
    • Robertson, D.A. and Lanfranconi, C. (2001), “Financial reporting: communicating intellectual property”, Ivey Business Journal, Vol. 65 No. 4, pp. 8-11.
    • (2001) Ivey Business Journal , vol.65 , Issue.4 , pp. 8-11
    • Robertson, D.A.1    Lanfranconi, C.2
  • 78
    • 84992971786 scopus 로고    scopus 로고
    • Bean counters blight brand values
    • 26 May
    • Ruth, J. (1999), “Bean counters blight brand values”, The Independent, 26 May, p. 16.
    • (1999) The Independent , pp. 16
    • Ruth, J.1
  • 79
    • 84986163175 scopus 로고    scopus 로고
    • From implementing strategy to embodying strategy: linking strategy, identity and intellectual capital
    • Rylander, A. and Peppard, J. (2003), “From implementing strategy to embodying strategy: linking strategy, identity and intellectual capital”, Journal of Intellectual Capital, Vol. 4 No. 3, pp. 316-331.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.3 , pp. 316-331
    • Rylander, A.1    Peppard, J.2
  • 81
    • 38149145036 scopus 로고
    • Information displays and choice processes: differential effects of organizational form and sequence
    • Schkade, D.A. and Kleinmuntz, D.N. (1994), “Information displays and choice processes: differential effects of organizational form and sequence”, Organizational Behaviour and Human Decision Processes, Vol. 57 No. 3, pp. 319-337.
    • (1994) Organizational Behaviour and Human Decision Processes , vol.57 , Issue.3 , pp. 319-337
    • Schkade, D.A.1    Kleinmuntz, D.N.2
  • 82
    • 50449092390 scopus 로고    scopus 로고
    • Intellectual capital reporting by the New Zealand local government sector
    • Schneider, A. and Samkin, G. (2008), “Intellectual capital reporting by the New Zealand local government sector”, 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
    • 21844517698 scopus 로고
    • Images in advertising: the need for a theory of visual rhetoric
    • Scott, L.M. (1994), “Images in advertising: the need for a theory of visual rhetoric”, The Journal of Consumer Research, Vol. 21 No. 2, pp. 252-273.
    • (1994) The Journal of Consumer Research , vol.21 , Issue.2 , pp. 252-273
    • Scott, L.M.1
  • 84
    • 77952195848 scopus 로고    scopus 로고
    • The annual report: an exercise in ignorance?
    • Simpson, L. (2000), “The annual report: an exercise in ignorance?”, Accounting Forum, Vol. 24 No. 3, pp. 231-247.
    • (2000) Accounting Forum , vol.24 , Issue.3 , pp. 231-247
    • Simpson, L.1
  • 86
    • 84986037645 scopus 로고    scopus 로고
    • Impressions of an annual report: an experimental study
    • Stanton, P., Stanton, J. and Pires, G. (2004), “Impressions of an annual report: an experimental study”, Corporate Communications, Vol. 9 No. 1, pp. 57-69.
    • (2004) Corporate Communications , vol.9 , Issue.1 , pp. 57-69
    • Stanton, P.1    Stanton, J.2    Pires, G.3
  • 87
    • 55649094158 scopus 로고    scopus 로고
    • Refining content analysis as a research method
    • unpublished doctor of philosophy Auckland University of Technology Auckland
    • Steenkamp, N. (2007), “Refining content analysis as a research method”, unpublished doctor of philosophy, Auckland University of Technology, Auckland.
    • (2007)
    • Steenkamp, N.1
  • 88
    • 70350277831 scopus 로고    scopus 로고
    • Content analysis in accounting research: the practical challenges
    • Steenkamp, N. and Northcott, D. (2007), “Content analysis in accounting research: the practical challenges”, Australian Accounting Review, Vol. 17 No. 3, pp. 12-25.
    • (2007) Australian Accounting Review , vol.17 , Issue.3 , pp. 12-25
    • Steenkamp, N.1    Northcott, D.2
  • 91
    • 0004220565 scopus 로고    scopus 로고
    • Mixed methodology: combining qualitative and quantitative approaches
    • Sage London
    • Tashakkori, A. and Teddlie, C. (1998), “Mixed methodology: combining qualitative and quantitative approaches”, Applied Social Research Methods, 46, Sage, London.
    • (1998) Applied Social Research Methods, 46
    • Tashakkori, A.1    Teddlie, C.2
  • 93
    • 77949269194 scopus 로고    scopus 로고
    • The role of discourse in bridging the text and context of corporate social and environmental reporting
    • AFIS Discussion Papers University of Canterbury Christchurch
    • Tregigda, H., Milne, M. and Kearins, K. (2007), “The role of discourse in bridging the text and context of corporate social and environmental reporting”, AFIS Discussion Papers, University of Canterbury, Christchurch.
    • (2007)
    • Tregigda, H.1    Milne, M.2    Kearins, K.3
  • 94
    • 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 & Accountability Journal, Vol. 13 No. 5, pp. 667-681.
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , Issue.5 , pp. 667-681
    • Unerman, J.1
  • 96
    • 27544455848 scopus 로고    scopus 로고
    • Intellectual capital disclosure in The Netherlands, Sweden and the UK
    • Vandemaele, S.N., Vergauwen, P.G.M.C. and Smits, A.J. (2005), “Intellectual capital disclosure in The Netherlands, Sweden and the UK”, Journal of Intellectual Capital, Vol. 6 No. 3, pp. 417-426.
    • (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
  • 99
    • 0034179507 scopus 로고    scopus 로고
    • Constructing the global corporation and corporate constructions of the global: a picture essay
    • Young, A.M. and Preston, J.J. (2000), “Constructing the global corporation and corporate constructions of the global: a picture essay”, Accounting, Organizations and Society, Vol. 25, pp. 427-449.
    • (2000) Accounting, Organizations and Society , vol.25 , pp. 427-449
    • Young, A.M.1    Preston, J.J.2
  • 100
    • 2342632690 scopus 로고
    • Visual communication as a primary system
    • Moriarty, S. (1994), “Visual communication as a primary system”, Journal of Visual Literacy, Vol. 14 No. 2, pp. 11-21.
    • (1994) Journal of Visual Literacy , vol.14 , Issue.2 , pp. 11-21
    • Moriarty, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.