Grand theories as barriers to using IC concepts

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How researchers see this paper

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Knowledge management and measurement: a critical review (2013, background): “This is probably why Skandia has not published an IC report since 2002, when its share price dropped significantly (Dumay, 2012).”
Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017, background): “We seek to explore the barriers hindering its adoption, so that they may be overcome (see Dumay, 2012).”
Integrated reporting: A structured literature review (2016, background): “According to Guthrie, Ricceri, and Dumay (2012), Intellectual Capital Accounting Research (ICAR) developed into two distinct phases to which they have added a third: Our paper demonstrates how ICAR has moved from what Petty and Guthrie (2000) described as stage one and stage two research,…”
An intellectual capital maturity model (ICMM) to improve strategic management in European universities (2015, methodology): “In this stage, the “grand theories” (Dumay, 2012) were used to create awareness of IC concepts (Dumay and Garanina , 2013) and no significant empirical research was discussed (Petty and Guthrie, 2000, p.”
Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, background): “Indeed, given the voluntary nature of ICD, report preparers can easily manipulate the information (Dumay, 2012).”