A critical reflection on the future of intellectual capital: from reporting to disclosure

2016 ◽  
Vol 17 (1) ◽  
pp. 168-184 ◽  
Author(s):  
John Dumay
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Critical Reflection ◽  
Systems Approach ◽  
Integrated Reporting ◽  
Content Type ◽  
The Future ◽  
Personal Reflections ◽  
The Impact ◽  
Social And Environmental Impacts

Purpose – The purpose of this paper is to offer a personal critical reflection on the future of intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher and practitioner. Design/methodology/approach – Offers a first-hand reflection on the future of IC, using evidence collected from IC in the field and the author’s personal reflections. Findings – I argue that the authors need to abandon reporting and instead concentrate on how an organisation discloses what “was previously secret or unknown”, so that all stakeholders understand how an organisation takes into consideration ethical, social and environmental impacts in keeping with an eco-systems approach to IC. Research limitations/implications – While much of the empirical evidence presented in this paper is freely available to all scholars, the interpretation and findings is subjective. Other researchers, given the same opportunity and evidence, may not necessarily make the same conclusions. Social implications – We are now on the cusp of the fourth stage of IC research (Dumay, 2013), whereby IC expands its boundaries into the wider eco-system, to “go beyond IC reporting” (Edvinsson, 2013, p. 163). Originality/value – Offers a critical review of the impact of IC reporting which is relevant to consider because of the newfound resurging interest in IC, based on the current push for integrated reporting ( < IR > ), which arguably contains IC information targeted at investors.

Practitioners’ views on intellectual capital and sustainability

2018 ◽  
Vol 19 (2) ◽  
pp. 367-386 ◽  
Author(s):  
Maurizio Massaro ◽  
John Dumay ◽  
Andrea Garlatti ◽  
Francesca Dal Mas
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Integrated Reporting ◽  
Content Type ◽  
Managerial Practices ◽  
Sustainability Research ◽  
Research Questions ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to investigate the relationship between intellectual capital (IC) and sustainability using practitioners’ perspectives and by developing an analysis of comments and practices published in 1,651 blog posts in one of the leading sources of sustainability research: CSRwire.com. Design/methodology/approach A total of 1,651 posts, containing more than 1.5 million words, published by experts in the field of sustainability are analysed using Leximancer and content analysis. Findings The results reveal IC and sustainability to be complex topics under active discussion by practitioners, and several links to the IC literature are identified and compared. The findings focus on the managerial practices applied by leading companies, as discussed by practitioners, that show IC and sustainability influence each other in answering a plurality of demands or logics. Research limitations/implications First, the authors identify the need to study the managerial practices proposed by practitioners, rather than their company reports. Second, the authors propose developing a trading zone for IC researchers and practitioners. Third, the authors reflect on the role of new communication tools, such as integrated reporting, to connect IC and sustainability. Finally, the authors conclude that the relationship between IC and sustainability could benefit from a fifth stage of IC research that considers justifications of the worth of IC and sustainability practices. Originality/value The paper is novel because it addresses concerns about the relationship between IC and sustainability by examining messages posted by practitioners, rather than examining company disclosures. This leads to an understanding of the impact of practices rather than the desires motivating practice. The results support the view that it is time to remove the boundaries of IC research and work towards reconciling the worth of IC to different people in different contexts. The authors argue that practitioners require scholars to reduce the ambiguity between IC and its expected results. This would open the door to a potentially productive way of understanding IC and the complexity of economic, social, and environmental value. In short, researchers should change their research questions from, “What is IC worth to investors, customers, society, and the environment?” to “Is managing IC a worthwhile endeavour?”

The effects of materialism on consumer evaluation of sustainable synthetic (lab-grown) products

2020 ◽  
Vol 37 (5) ◽  
pp. 579-590
Author(s):  
Jessica Keech ◽  
Maureen Morrin ◽  
Jeffrey Steven Podoshen
Keyword(s):  
Design Methodology ◽  
Socially Responsible ◽  
Content Type ◽  
Consumer Evaluation ◽  
Positioning Strategy ◽  
Consumer Markets ◽  
The Future ◽  
Promotion Strategies ◽  
Alternative Sources ◽  
The Impact

Purpose The increasing desire of consumers for socially responsible luxury products combined with fluctuating supplies in consumer markets are leading various industries to seek alternative sources to be able to meet the needs of its customers. One possible solution that may meet the demands of the future is lab-grown products. Because these products confer multiple benefits, this study aims to investigate the most effective ways to appeal to consumers by aligning the benefits of the products with their values as marketers seek to find effective promotion for these items. Design/methodology/approach We examine the effectiveness of an ethical positioning strategy for two types of luxury lab-grown (synthetic) products among high versus low materialism consumers in three experiments. Findings Findings suggest that a positioning strategy stressing product ethicality is more effective for low materialism consumers, whereas the strategy is less effective, and may even backfire, for high materialism consumers. The impact on social status consumers perceive from a lab-grown product explains why this effect occurs among low materialism consumers. Therefore, marketers should take caution and use specific appeals for different segments based on values such as consumers’ materialism levels. Originality/value If lab-grown products represent the wave of the future, it is important to understand how consumers will respond to this emerging technology and how promotion strategies may enhance their evaluation.

Critical reflections from the millennials on the global action against dementia legacy events

2015 ◽  
Vol 16 (3) ◽  
pp. 177-182 ◽  
Author(s):  
Kristine Newman ◽  
Laura Booi
Keyword(s):  
Millennial Generation ◽  
Design Methodology ◽  
Critical Reflection ◽  
Content Type ◽  
Canadian Context ◽  
Global Action ◽  
Future Direction ◽  
The Impact ◽  
Share Information ◽  
Critical Reflections

Purpose – The purpose of this paper is to share information regarding the Global Action Against Dementia Legacy, to critically reflect on the views of the Canadian Young Leaders of Dementia and to strengthen the impact of their voices in the global discussion surrounding dementia. Design/methodology/approach – This offers a critical reflection and review of the innovative intergenerational discussions and solutions offered by younger Canadians – specifically, the Millennial Generation. Findings – The paper provides insights about how change and solutions in dementia actions may be established through intergenerational collaboration. Research limitations/implications – Researchers are encouraged to make room for the voices of younger, less established generations in both discussions and research related to dementia. The younger generations will provide future direction to the Global Action Against Dementia Legacy so it is time to hear their voice too. Originality/value – This paper draws on developments in the Canadian context to highlight the potential of encouraging a less-usual, intergenerational approach to developing engagement, research and solutions in dementia.

Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context

2020 ◽  
Vol 21 (6) ◽  
pp. 985-1007 ◽  
Author(s):  
Antonio Salvi ◽  
Filippo Vitolla ◽  
Nicola Raimo ◽  
Michele Rubino ◽  
Felice Petruzzella
Keyword(s):  
Intellectual Capital ◽  
Equity Capital ◽  
Corporate Disclosure ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
Integrated Reporting ◽  
Empirical Examination ◽  
Content Type ◽  
The Cost ◽  
The Impact

PurposeThe purpose of this study is to examine the impact of intellectual capital disclosure on the cost of equity capital in the context of integrated reporting, which represents the ultimate frontier in the field of corporate disclosure.Design/methodology/approachThe authors employ content analysis to measure intellectual capital disclosure levels along with a panel analysis on a sample of 164 integrated reports.FindingsEmpirical outcomes indicate that intellectual capital disclosure levels have a significantly negative association with the cost of equity capital.Originality/valueThis study's major contribution lies in its originality in terms of empirical examination of the relationship between intellectual capital disclosure in integrated reports and the cost of equity capital.

Intellectual capital disclosure in integrated reporting: an impression management analysis

2015 ◽  
Vol 16 (3) ◽  
pp. 661-680 ◽  
Author(s):  
Gaia Melloni
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Public Perceptions ◽  
Integrated Reporting ◽  
Content Type ◽  
International Integrated Reporting Council ◽  
The Relationship

Purpose – Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an established IC framework and companies’ actual commitment to report IC information. The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess the quality of ICD offered in IR. Design/methodology/approach – A manual content analysis of all the reports available in the International Integrated Reporting Council web site is run considering both the content of ICD and specific linguistic attributes (evidence, time orientation and tone). In addition, the study tests the relationship between the positive ICD tone and specific characteristics that may incentive managers to manipulate their disclosure to determine whether firms use ICD to manage public perceptions of corporate behaviour. Findings – The results of the content analysis show that majority of ICD is focused on relational capital, with limited quantitative and forward-looking information. Additionally, compared to non-ICD, ICD is significantly more optimistic. Furthermore, the positive tone of ICD is significantly associated with declining performance, bigger size and higher level of intangibles supporting the use of ICD as an IM strategy. Originality/value – The research contributes to the literature offering evidence of the quality of the ICD offered in the IR and demonstrating that ICD offered in the IR is used by managers opportunistically to advance their image.

Shaping the future of hospitality and travel: trends in energy, environmental, and labor force and work

2020 ◽  
Vol 34 (2) ◽  
pp. 129-152
Author(s):  
Marvin J. Cetron ◽  
Owen Davies ◽  
Fred DeMicco ◽  
Mohan Song
Keyword(s):  
Labor Force ◽  
Design Methodology ◽  
Hospitality Industry ◽  
Future Trends ◽  
Content Type ◽  
The Future ◽  
Travel Industry ◽  
The Impact ◽  
Practical Implications

PurposeThe purpose of this study is to continue to forecast trends in the hospitality and travel industry with practical implications.Design/methodology/approachThis study is the updated version of our previous list of trends. The new edition updates the previous report on the implications for the hospitality industry of major trends now shaping the future. We focus mainly on energy, environmental and labor force and work trends and discuss sub-trends under each trend. We then implicate how the trends affect the Hospitality and Travel industry.FindingsWe shared implications under each sub-trends.Originality/valueThe value of this article is to analyze the impact of the environment on the Hospitality and Travel industry from a macro perspective. For each trend, we implicate an estimate for future trends. We hope this article sheds light on the prediction of the Hospitality and Travel industry.

Broadening the horizons of intellectual capital disclosure to the sports industry: evidence from top UEFA clubs

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Filippo Vitolla ◽  
Nicola Raimo ◽  
Michele Rubino ◽  
Antonello Garzoni
Keyword(s):  
Intellectual Capital ◽  
Design Methodology ◽  
Sports Performance ◽  
Content Type ◽  
Sports Industry ◽  
Explanatory Factors ◽  
Football Clubs ◽  
Football Industry ◽  
The Impact ◽  
Positive Effect

Purpose The football industry presents a unique setting for intellectual capital analysis. This study aims to investigate the online intellectual capital disclosure level of top football clubs and to analyse the impact of some explanatory factors on the level of information provided. Design/methodology/approach The authors use manual content analysis of the websites to measure intellectual capital disclosure levels along with a regression analysis on a sample of the 80 football clubs that qualified for the group stages of the 2019–20 UEFA Champions and Europa League. Findings Empirical results reveal that football clubs disclose a limited amount of information regarding intangibles on their websites. In addition, they show that sports performance, technical market value and social media visibility have a positive effect on the disclosure level. Originality/value This study extends the horizon of intellectual capital disclosure to a sector (football) that is currently under-explored and broadens the list of antecedents of the intellectual capital disclosure level.

HPC in business: the impact of corporate digital responsibility on building digital trust and responsible corporate digital governance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dejan Jelovac ◽  
Čedomir Ljubojević ◽  
Ljubomir Ljubojević
Keyword(s):  
Conceptual Model ◽  
High Performance ◽  
Design Methodology ◽  
Critical Reflection ◽  
Digital Transformation ◽  
Content Type ◽  
Research Questions ◽  
Digital Governance ◽  
The Impact ◽  
Performance Computing

Purpose The implementation of high performance computing (HPC) in business (especially small and medium-sized enterprises) is accompanied with mistrust to a certain extent, which has imposed the need for building of digital trust (DTrust) among stakeholders. The purpose of the present paper is to find out the ways on how to build and maintain such trust. Design/methodology/approach Analysis and critical reflection on previous research dealing with phenomena of digital transformation (DT), HPC, corporate digital responsibility (CDR) and DTrust have enabled the authors to design their own conceptual model as the answer to the research questions of how, and in what way, CDR influences DTrust. Findings The authors have determined that the previous researches pointed to the existence of the correlation between CDR and DTrust although they did not elaborate on this explicitly. It was shown that the DT itself directly influences trust and sustainability. The indirect influence DT has via CDR was the task the authors undertook through designing a new conceptual model within whose frame the authors separately presented the influence of total CDR on DTrust as well as of the specific CDR dimensions on the particular dimensions of DTrust. Originality/value The authors tried to offer the conceptual model that exactly determines the relation of individual dimensions of the processed phenomena by analyzing theoretical and empirical researches carried out so far, and eo ipso shed more light on their mutual relation. The authors firmly believe that this paper offers a useful frame for further empirical researches.

Impact of new forms of learning in interest-driven communities to future pathways for youth

2016 ◽  
Vol 24 (3) ◽  
pp. 227-234 ◽  
Author(s):  
Crystle Martin
Keyword(s):  
Online Communities ◽  
Design Methodology ◽  
Career Trajectory ◽  
Professional Wrestling ◽  
Content Type ◽  
The Future ◽  
New Forms Of Learning ◽  
The Impact ◽  
Practical Implications

Purpose This paper demonstrates the impact of recognition and valuation of youth interest on potential career trajectory and future pathway choices. Design/methodology/approach This paper presents data from two ethnographies. The first ethnography is of an online professional wrestling fan community, which took place between October 2012 and May 2013. The second ethnography is of the online Scratch community, Scratch is a free online coding program. Observations of the community took place between October 2014 and October 2015, with interviews ongoing as of the writing of this paper. Findings This paper details the importance of valuing youth learning and the impact that receiving recognition and valuation can have on youths’ future choices. Research limitations/implications This research focuses on two online communities and presents four examples of the phenomena of valuation and recognition described in the paper. To draw broad conclusions, a wider sample would be required. Practical implications This paper can offer examples to practitioners and researcher alike as to what the impacts of valuing youth learning in interest-driven contexts can be for youth long-term learning and career trajectory and forms that the valuation of interest to support growth and interest can take. Originality/value The paper demonstrates the importance of valuing learning in all parts of youths’ lives and the impact that the valuation can have on the future pathways and career trajectory of youth.

Graduate employability post-COVID-19: the case of a Malaysian public university

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Iqmal Hisham Kamaruddin ◽  
Azuan Ahmad ◽  
Mohd Asri Husain ◽  
Saffa Nasuha Abd Hamid
Keyword(s):  
Questionnaire Survey ◽  
Design Methodology ◽  
Public University ◽  
Academic Background ◽  
Content Type ◽  
Work From Home ◽  
Graduate Employability ◽  
The Future ◽  
The Impact

PurposeThis study presents an effort to identify and understand the impact of the coronavirus disease 2019 (COVID-19) pandemic on the graduate employability (GE) of Universiti Sains Islam Malaysia (USIM) final year students. It examines the readiness of USIM's final year students to the internship during the lockdown period, the readiness to join GE programs and also employment prospects in the future.Design/methodology/approachA questionnaire survey was employed, and 1,445 USIM final year students participated in this study.FindingsThe findings reveal that USIM final year students are ready to perform their internship even during the lockdown period. Besides, the students are also ready to join GE programs conducted by USIM, even while COVID-19 pandemic still currently occurs. Meanwhile, for the employment prospects in the future, results show that they believed that the employment prospects in the future after COVID-19 is low. In addition, academic background and internship areas exacerbate COVID-19's impact on the perceptions of USIM final year students on the employment prospects in the future.Originality/valueThis study is believed to be a pioneering study in identifying the impact of COVID-19 on the GE. It also contributes by identifying students' readiness to perform their internship during lockdown period via work from home (WFH) approach as well as their perceptions on the employment prospects in the future.

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