Towards an ontology for the intellectual capital domain

Vlismas, Orestes; Venieris, George

doi:10.1108/14691931111097926

Cited by 12 publications

(15 citation statements)

References 45 publications

(62 reference statements)

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“…This study contributes to extant literature by extending analyses of the subjective ontology of IC (Mouritsen, 2006, 2009; Vlismas and Venieris, 2011) in a specific and novel integrated reporting context. It also responds to calls to explain how IC exists in the process of integrated reporting (Cuozzo et al , 2017; Dumay, Guthrie and Rooney, 2017).…”

Section: Introductionmentioning

confidence: 93%

“…The ontology of IC is a challenging, underdeveloped topic that has attracted the attention of several scholars who have proposed conceptual frameworks to shed light on IC modes of existence (Mouritsen, 2006, 2009; Vlismas and Venieris, 2011). Mouritsen (2006) problematises the lack of a unique, rigorous definition of IC.…”

Section: Literature Reviewmentioning

confidence: 99%

“…In formulating their ontological proposition for the IC domain, Vlismas and Venieris (2011) offer an interdisciplinary synthesis. They particularly analyse the ontological perspectives of different IC research streams (e.g.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Prior accounting research has demonstrated the potential of Searle’s theory to elucidate how measurement and reporting principles are socially constructed and the role of corporate reporting preparers in moulding the social existence of these principles (Barker and Schulte, 2017; Lai et al , 2017). In adopting this approach, the authors are aware that the findings of the analysis focus on the contingent aspects of IC ontology detected in the case study, rather than provide insights into any stable dimensions of IC that could be identified by drawing on different theories of ontology (Vlismas and Venieris, 2011).…”

Section: Theoretical Framementioning

confidence: 99%

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An intellectual capital ontology in an integrated reporting context

Stacchezzini

Florio

Sproviero

et al. 2019

JIC

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Purpose The purpose of this paper is to investigate the intellectual capital (IC) ontology in an integrated reporting context to explore the function that integrated report (IR) preparers assign to IC elements and the role of integrated thinking in this process. Design/methodology/approach Social ontology theory helps elucidate how an energy-sector company socially constructed an IC ontology in which IC is a core element of the value creation story told in the IR. The empirical analysis benefited from in-depth interviews with the corporate staff. Findings The subjective nature of IC ontology emerges, in that IC’s function is defined during the very process of IR preparation. The intangible elements drive sustainability-oriented financial value creation according to the sustainability approach embraced by the company’s business model. Integrated thinking both facilitates this perspective on IC is shared among various departments of the company and provides a procedure for scrutinising what counts as IC in this integrated reporting context. Research limitations/implications The research scope is limited to the IR preparation process. Further research could explore IC ontologies beyond this process. Originality/value This study is the first to explore IC ontology empirically within an innovative integrated reporting context. It opens paths to further research on the relationships between IC and integrated thinking.

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Section: Introductionmentioning

confidence: 93%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Theoretical Framementioning

confidence: 99%

See 2 more Smart Citations

An intellectual capital ontology in an integrated reporting context

Stacchezzini

Florio

Sproviero

et al. 2019

JIC

View full text Add to dashboard Cite

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“…These issues are emphasized within the research of almost all IC theory gurus (Sveiby, 1997;Edvinsson & Malone, 1997;Stewart, 1998;Sullivan et al, 2000;Bontis, 2001;Andriessen, 2004;Roos et al, 2005;Mouritsen, 2009; and others). Issues of intellectual capital definition and structure are still being researched in the IC theory from the evolutionary point of view (Choong, 2008;Tan et al, 2008;Vlismas et al, 2011). The impact of IC management and reporting on organization's performance is explored quite actively up to now (Alwert et al, 2009;Moeller, 2009;Boujelben & Fedhila, 2011;Maditinos et al, 2011).…”

Section: Introductionmentioning

confidence: 99%

Application of Intellectual Capital Financial Valuation Methods Under Conditions of Economic Recession

Užienė

2012

ecoman

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Intellectual capital measurement, as a problem of management research, is investigated for third decade already. Intellectual capital measurement methodology is still not well-established neither in management literature nor in business practice. Intellectual capital financial valuation methods are generally based on the data of financial accounting, stock market information and various economic indicators. These methods are often positively assessed for the ease of their application, for the reference to objective and easy obtainable information, as well as universally perceived resulting information. However, they are more applicable under the stable economic circumstances. Lots of barriers arise, complicating applicability of these methods in practice and distorting interpretation of valuation results under the extreme economic fluctuation and especially during the deep recession. The main objective of this research is to reveal problems and difficulties, complicating application of the intellectual capital financial valuation methods under conditions of economic recession. The nature and methodological features of intellectual capital financial valuation methods are analyzed, and their merits and demerits are highlighted in this paper first of all. The prevailing tendencies of micro-and macroeconomic changes and their influence on the applicability of intellectual capital financial valuation methods are explored afterwards. The main findings and conclusions of this paper are based on the positivistic methodological approach.

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Towards a critical societal knowledge management

Käpylä

2012

Journal of Intellectual Capital

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PurposeThe purpose of this paper is to tackle the problem of societal knowledge management from the perspective of critical management research. The focus is on national intellectual capital analysis as part of societal knowledge management. First, the aim is to identify the dominant discourse that governs the discussion around national intellectual capital and its measurement. Second, the aim is to explore the prospects for an alternative conceptualisation and to propose a heuristic tool through which it is possible to approach national intellectual capital and its measurement in a critical, informed and analytic way.Design/methodology/approachThe study takes a critical standpoint and leans loosely on the methodology of critical discourse analysis by Norman Fairclough.FindingsThe paper argues for the emancipation of national intellectual capital from the orthodoxy that relates it to economic growth, quantitative measurement, objectivity and universality towards a discourse that regards the value of national intellectual capital and its analysis more broadly, recognising the contextual and subjective nature of national intellectual capital.Research limitations/implicationsThe conceptual analysis provides a basis for further empirical assessment of national intellectual capital.Societal implicationsThe paper offers a critical conceptual lens through which to approach societal knowledge management. The constructed heuristic tool for analysing national intellectual capital can serve as a basis for strategic knowledge‐based development.Originality/valueThe paper offers a critical reflection of intellectual capital on the national/societal level and a starting point for critical societal knowledge management.

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Towards an ontology for the intellectual capital domain

Cited by 12 publications

References 45 publications

An intellectual capital ontology in an integrated reporting context

An intellectual capital ontology in an integrated reporting context

Application of Intellectual Capital Financial Valuation Methods Under Conditions of Economic Recession

Towards a critical societal knowledge management

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