The management, measurement and the reporting of intellectual capital

By James P. Guthrie. 2001

542 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f7409f7a02025fdfe10e1f2c18b80120a45688cc

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Citations in the corpus

INTELLECTUAL CAPITAL AND FINANCIAL RETURNS OF COMPANIES (2007, background): “An area that has captured the interest of a number of scholars and practitioners is the utility of IC as an instrument for determining enterprise value (Stewart, 1997; Edvinsson and Malone, 1997; Sveiby, 1998; Thurow, 1999; Lev and Feng, 2001; Guthrie, 2001).”
Intellectual capital disclosure payback (2011, methodology): “As extension of the resource-based view of the firm, KBV represents a more appropriate perspective within the knowledge era (Drucker, 1993; Sirois, 1999; Stewart, 1997; Garud and Kumaraswamy, 2002; Grant, 2002; Guthrie, 2001; Mathews, 2003).”
Caught in an evaluatory trap: a dilemma for public services under NPFM (2001, background): “Overall, critiques of the questionable foundations and achievements of NPFM appear to have had little effect on the global promotion of NPFM or the provision of alternatives (for some recent re ections, see Riley and Watling, 1999; Barton, 2001; English and Guthrie, 2001; Carlin and Guthrie, 2001).”
The knowledge-based view of the firm and its theoretical precursor (2006, background): “In this sense, there is a close relationship between the knowledge that people in the organisation retain and the services obtained from those resources.”
Grand theories as barriers to using IC concepts (2012, background): “Thus, it is difficult to undertake research or inquire into IC without encountering these theories, which attempt to justify IC as a valid contemporary management technology in the rise of “new economy” ( Guthrie, 2001”
The intellectual capital web (2003, background): “The arrival of a knowledge economy has seen a decline in relative importance of tangible assets, and demanded a paradigm shift to relying on knowledge and IC ( Guthrie, 2001”
Measuring and intervening: how do we theorise intellectual capital management? (2004, background): “Here, value does not (only) imply calculating a value, but to understand the creation and development of value (Bukh, 2003; Hussi and Ahonen, 2002; Guthrie, 2001; Mouritsen et al., 2002; Petty and Guthrie, 2000).”
Assessing knowledge creation and intellectual capital in banking industry (2010, background): “Guthrie (2001) suggested that successful companies do not gain benefits with only tangible assets, Journal of Intellectual Capital Vol. 11 No. 1, 2010 pp. 74-89 q Emerald Group Publishing Limited 1469-1930 DOI 10.1108/14691931011013343 and they mainly rely on access to intangible information and…”
Intellectual Capital Disclosure Trends: Singapore and Sri Lanka (2008, unknown): “CONCLUDING REMARKS Implications of Findings One major observation from this comparative research is the challenge to the accounting profession is to establish a consensus about a methodology for IC disclosure (Guthrie et al., 1999) that is consistent with International Financial Reporting Standards ”
The impact of intellectual capital management on company competitiveness and financial performance (2013, background): “…value drivers are typically seen in terms of human resources, structural resources, and relationship networks, and the management activities span strategy formulation and implementation used for better leveraging these resources (e.g., Bontis, 2001; Guthrie, 2001; Edvinsson & Malone, 1997).”