INTELLECTUAL CAPITAL LITERATURE REVIEW: MEASUREMENT, REPORTING AND MANAGEMENT

By Richard Petty, James P. Guthrie. 2000

1,529 citations recorded by the source corpus.

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In Strategy and Management

Citations in the corpus

Caught in an evaluatory trap: a dilemma for public services under NPFM (2001, background): “This is especially so, given the reluctance of NPFM reformers to include certain types of assets (e.g., human competence) on contemporary public sector balance sheets (see Guthrie, 2001; Petty and Guthrie, 2000a, 2000b).”
The impact of the intellectual capital efficiency on commercial banks performance: Evidence from the US (2016, background): “According to the literature, IC consists of three main variables: Human Capital, Relational Capital and Structural Capital (see Petty and Guthrie, 2000 and Kujansivu, 2005, among others).”
Intellectual capital performance in the banking sector: An assessment of Australian owned banks (2010, methodology): “While promulgating the definition of IC given by the OECD, Petty and Guthrie (2000)”
Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008, background): “, 2003; Fincham and Roslender, 2003), a number of authors (Petty and Guthrie, 2000; Eccles et al., 2001; Roslender and Fincham, 2004) suggest that IC is poorly understood, and consequently measurement, valuation and reporting are inadequate and inconsistent.”
Intellectual capital and business performance in the Portuguese banking industry (2008, background): “…is embraced in every facets of economic, sociological, political and managerial development ‘in a manner previously unknown and largely unforeseen’ (Petty and Guthrie, 2000), which turns intellectual capital into a prominent business research topic (Bontis, 1999; Serenko and Bontis, 2004),…”
Charting intellectual capital performance of the gateway to China (2011, background): “Petty and Guthrie (2000), building on the tripartite IC classification, described intellectual capital as the economic value of structural capital and human capital of a company.”
INTELLECTUAL CAPITAL AND FINANCIAL RETURNS OF COMPANIES (2007, background): “Introduction The rise of the “new economy”, one principally driven by information and knowledge, has led to an increased interest in intellectual capital (IC) (Stewart, 1997; Thurow, 1999; Petty and Guthrie, 2000; Bontis, 2001).”
The project of intellectual capital disclosure: researching the research (2005, neutral): “…are also used to a limited extent in IC disclosure literature (Bozzolan et al., 2003) and this limited use of statistical techniques could be because several authors describe IC disclosure as an interplay between qualitative and quantitative information (Goh & Lim, 2004; Petty & Guthrie, 2000).”
The Evolving research on intellectual capital (2008, background): “Introduction Intellectual capital (IC) is the subject of increasing research by both academics and practitioners (Petty and Guthrie, 2000).”
Intellectual capital and financial performance: an evaluation of the Australian financial sector (2013, background): “The commonly accepted components of IC are human capital, relational capital and structural capital (Petty and Guthrie, 2000; Kujansivu, 2005).”
Assessing knowledge creation and intellectual capital in banking industry (2010, background): “Petty and Guthrie (2000) defined IC as “structural capital” and “human capital.””