Intellectual capital in accountability settings

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 6 2   Download

This paper addresses the issue of accountability for intellectual capital (IC) in the context of a non-profit organization known as a “corporate university”. Accountability in nonprofits serves as a powerful tool to demonstrate that stakeholders’ interests and expectations are addressed properly (Hyndman and McConville 2017). Furthermore, accountability is important in reducing the information asymmetry that can hinder the building of trust. The notion of accountability, however, is subject to increasing complexity.

14p quenchua8 29-09-2020 17 1   Download

The paper reports on the impact of building an intellectual capital statement for the Chamber of Agriculture in Styria, Austria (Landeskammer Steiermark, “LK Styria”), and with the subsequent issues of organizational development. LK Styria is a knowledge-based organization where intellectual capital accounts for a large share of the entity’s value. Building on the activities of LK Styria and their outcomes, a knowledge-based intellectual capital inventory was set up for the human, structural and relationship resources based on the method “Wissensbilanz made in Germany”.

15p quenchua1 04-11-2019 23 1   Download