Investigating intellectual capital dynamics: a field study

Marco Giuliani

International Journal of Learning and Intellectual Capital, 2014, vol. 11, issue 1, 20-32

Abstract: Moving from the studies on intellectual capital dynamic (Kianto, 2007) and from call for case studies on intellectual capital 'in practice' (Dumay, 2009; Guthrie et al., 2012; Marr and Chatzkel, 2004), the purpose of this study is to investigate IC dynamics 'in vivo', focusing on how it is conceived and on the accounting changes that its management implies. This study is based on a field study developed adopting a participant observation approach. The main results are the followings. First, even if the three conceptions of dynamics are generally proposed in literature as separable concepts, in practice, they co-exist and interact. Second, approaching IC dynamics can lead to technical and substantial accounting changes.

Keywords: intellectual capital dynamics; intangible assets; case study; accounting change; reporting; intangibles; knowledge assets; knowledge flows. (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:11:y:2014:i:1:p:20-32

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