Sunrise in the knowledge economy: Managing, measuring and reporting intellectual capital
By James P. Guthrie, Richard Petty, Ulf Johanson. 2001
175 citations recorded by the source corpus.
View Paper: https://www.semanticscholar.org/paper/3c704493223244493aa6abb5f490fe37ecd09438
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Citations in the corpus
- Why do firms measure their intellectual capital (2003, background): “The research and published literature on measuring and reporting intellectual capital (IC) is growing rapidly (e.g. CanÄibano et al., 2000, Guthrie et al., 2001).”
- Lifting the lid on the use of content analysis to investigate intellectual capital disclosures (2007, background): “However, according to Guthrie et al. (2001), ‘intellectual capital frequently is poorly defined or is not defined at all’.”
- Intellectual capital at the crossroads: managing, measuring, and reporting of IC (2004, background): “In their introduction to the special issue on IC in the Accounting, Auditing, & Accountability Journal, Guthrie et al. (2001) state that the concept of IC is often not or only poorly defined.”
- Economic and non-financial performance indicators in universities (2007, unknown): “The identification, measurement and reporting of these intangible assets is attracting increased attention in the public sector (DISR 2001; Guthrie et al. 2001; Carlin et al. 2005).”
- Defining intellectual capital: a three‐dimensional approach (2005, background): “At present, the field of IC lacks a cohesive body of knowledge and the construct of IC is too often not at all or only poorly defined ( Guthrie et al. , 2001”
- Intellectual Capital Reporting by the New Zealand Local Government Sector (2008, background): “While each model is different, each inherently recognises that organisational stakeholders require diverse types of information, extending beyond that delivered by traditional accounting practice (Collier, 2001; Guthrie & Petty, 2000; Guthrie et al., 2001).”