A Path Model “Why-What-How-When” to Implement an IC Reporting

Paola Demartini and Paola Paoloni ()

International Journal of Business and Management, 2017, vol. 12, issue 6, 11

Abstract: The purpose of this paper is to present the results of an empirical study and the critical success factors for implementing Intellectual Capital (IC) reporting. Selecting an IC model to be implemented in a specific context at a particular time depends on several contingent factors. In light of this, we propose the following “why-what-how-when” agenda, which will be applied in the case study-1. Why implement IC reporting in a specific context?2. What IC approach/tool is suitable to satisfy users’ informational needs?3. How is the quality of information? 4. When is information available?The research is qualitative and focused on a case study in order to understand the dynamics of a given process. The company analyzed designs and develops Large Systems for Homeland Protection.The analyzed case study shows that there isn’t “one best way” to report on intangibles. Thus, the main critical factors of the process investigated are the following- accurate identification of actors involved in the decision-making process; quality and availability of information.The case study allows us to analyze how changes in decision maker(s), users’ informational needs and information quality can impact the selection of the framework and its relative artifact/tool to be used to report on intangibles.

Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ccsenet.org/journal/index.php/ijbm/article/download/68337/37068 (application/pdf)
http://www.ccsenet.org/journal/index.php/ijbm/article/view/68337 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijbmjn:v:12:y:2017:i:6:p:11

Access Statistics for this article

More articles in International Journal of Business and Management from Canadian Center of Science and Education Contact information at EDIRC.
Bibliographic data for series maintained by Canadian Center of Science and Education ().