Reflections and projections: A decade of Intellectual Capital Accounting Research

By James P. Guthrie, Federica Ricceri, John Dumay. 2012

699 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/85f37244adc048cd06c0d4be1f3c4e5deb2c5e5f

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Strategy and Management

Citations in the corpus

Intellectual Capital, Knowledge Sharing, and Innovation Performance: Evidence from the Chinese Construction Industry (2019, background): “The third stage (mid-2000s to early 2010s) has examined how managers can use intellectual capital to manage and run their businesses [29,30] and strengthen their organizations.”
Public sector knowledge management: a structured literature review (2015, methodology): “Primarily, the structured literature review methodology in this research derives from previous studies (Dumay and Cai, 2014; Dumay, 2014; Guthrie et al., 2012).”
Examining the influence of corporate governance on intellectual capital efficiency: Evidence from top service firms in Australia (2015, background): “Second, IC accounting research has now entered a third stage, which is concerned with the implications of IC management for value creation (Dumay, 2013; Guthrie et al., 2012).”
IC and public sector: a structured literature review (2015, methodology): “The methodology is similar to other recent reviews in the IC literature (Guthrie et al., 2012; Dumay and Garanina, 2013; Dumay, 2014a; Dumay and Cai, 2014, 2015).”
Intellectual capital and performance measurement systems in Iran (2018, background): “…there is also a growing debate on the role of management accounting and control systems within the IC setting (see among others, Tayles et al., 2002; Tayles et al., 2007; Widener, 2006; Cleary, 2009, 2015; Guthrie et al., 2012; Toorchi et al., 2015; Asiaei and Jusoh, 2017; Novas et al., 2017).”
A review and critique of content analysis as a methodology for inquiring into IC disclosure (2014, methodology): “established call for more research based on IC practices (Guthrie et al., 2012; Dumay and Garanina, 2013) Thus, we argue that now is an opportune time to assess critically the impact and the future of CA as a methodology for investigating ICD and whether this method can be applied to understanding I”
Intellectual capital disclosure in integrated reporting: an impression management analysis (2015, background): “Less-than-optimal corporate ICD practices have been widely criticized (Guthrie et al., 2012; Abhayawansa, 2013).”
An intellectual capital maturity model (ICMM) to improve strategic management in European universities (2015, background): “Despite these contributions, the least popular categories seems to be the public sector and not-for-profit, meaning that there are still research opportunities in these areas (Guthrie et al., 2012).”