The effect of audit committee characteristics on intellectual capital disclosure

This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure. We find that IC disclosure is positively associated with audit committee characteristics of size and frequency of meetings, and negatively associated with audit committee directors’ shareholding. We find no significant relationship between IC disclosure and audit committee independence and financial expertise. We also observe variations in the association between audit committee characteristics and IC disclosure at its component level, which suggest that the underlying factors that drive various forms of IC disclosure, i.e. human capital, structural capital and relational capital, are different. These results have important implications for policy-makers who have a responsibility to ensure that shareholders are protected by prescribing appropriate corporate governance structures and accounting regulations/guidelines

The future of interpretive accounting research:A Polyphonic Debate

In 1997-99 the three of us organised a series of European Commission funded conferences aimed at building a network of young researchers in the area of accounting. At the time “young” was defined by the Commission as researchers under 35 years of age (allowing for maternity leave or national service). Over the intervening years our network had grown and we wanted to try and take stock of the field in which we had now been working for a surprising number of years. To that Page 1 of 29 Accepted Manuscript 2 end we put together the above email and a broad invitation list of people who had been at those first meetings, and others of the same generation (or even younger) whom we had met since. About half of those originally contacted managed to make the meeting where we spent a stimulating couple of hours of debate on the topics raised below—so stimulating that we developed a collective desire to leave a trace of the discussion. Writing a traditional paper with so many, so widely dispersed authors was not going to work. Instead we came up with a different form of collective writing that mirrored the original debate, and that might contribute to ongoing debates in this journal concerning the nature and status of our research (e.g. Arrington, 2004; Inanga & Schneider, 2005; Macintosh, 2004). We agreed a process in which each of us in turn would have one week to add a target of 300 words to a rolling document, going through the contributors alphabetically. After two rounds we would see what we had got

Die Bibliothek im Zeitalter ihrer Automatisierbarkeit

This article deals with two questions: which tasks should the university libraries have in the future, and how is it possible to demonstrate and evaluate the quality of the library services? It is shown that the automation or non-automation of library services is the crucial point when answering these questions. Sustainable library tasks are mainly those that cannot be automated, in contrast to the automatization of searching for information in search engines. This especially applies to the active client-centered information retrieval in terms of the consulting and training of library users. The library services just cannot be automated, if the university teaching is not only aiming at training (Ausbildung), but also at education (Bildung). Automated information retrieval is not compatible with self-determined critical reflection of knowledge as the goal of education, because it would renounce informational self-determination. This also has consequences regarding how the quality of library services can be explained, implemented and argued. Library work seen as not automatable is a value added of intellectual capital and therefore eludes an exclusive quantification of performance indicators. Finally, the possibility of a qualitative research paradigm based on a description of the service quality of the library is discussed

Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria

This paper explores the relevance and awareness of intellectual capital (IC) in hospitals. Based on two qualitative case studies, one in the Veneto region, Italy, and one in the Tyrol region, Austria, the empirical study contributes to a better understanding of IC. The analysis of characteristics, notion and practices against two different cultural backgrounds allows to complement the widespread taxonomy of IC consisting of human, structural and relational capital by connectivity capital as a linking pin. In addition, different spheres of IC transparency are identified: metric, literal, intuitive and black box capital. With this new comprehensive framework a dynamic valuing of IC becomes possible. This takes into account that IC is being characterized by process-driven collective and individual capabilities in interaction. As a consequence, it is argued for a co-existence of financial metrics and non-metric rationalities in order to achieve transparency of IC.

Knowledge Management in Secondary Care - A Case Study.

The purpose of this research is to analyse the knowledge management activities of a university hospital and to examine what impact contextual factors have on these activities. For this research, a case study approach was chosen, encompassing 22 semi-structured interviews with managers and front-line staff from different organisational levels. The findings describe how at the top management level, knowledge management activities were neglected while at departmental level, such activities were purposefully undertaken. This suggests that knowledge management activities can be effectively implemented at departmental level without having the support and strategic objective of the top management of the hospital. The findings further show that factors, such as the effective utilisation of other intangible resources, such as social capital, highly contribute to the effectiveness of knowledge management activities. The paper shows some limitations due to the qualitative nature of the research with regard to sample size and the subjectivity of the interpretations. The paper proposes that knowledge management activities can be implemented in organisations, when having the right attitude of staff who support its implementation. The paper enhances the understanding of the meaning of knowledge management in the context of healthcare organisations. The paper further provides insights into contextual factors that influence the success of knowledge management initiatives

Intellectual Capital and Innovative Work Behaviour: Opening the Black Box

Continuous improvement initiatives have proliferated among manufacturing and services organizations. In this context, knowledge has been claimed to play a key role, as a significant antecedent of an organization's ability to continuously improve its performance. At the same time, attempts to implement knowledge management initiatives prove fruitless if employees are not fully motivated and engaged, and our present understanding of how to promote and facilitate such behaviours remains limited. This study introduces and empirically tests a theoretical model that links intellectual capital dimensions to employees innovative work behaviour and specifically suggests knowledge sharing behaviour among employees as a key mediator. A survey was used to collect data from 135 employees in three healthcare organizations. The results of our structural equation modelling (SEM) analysis indeed support the notion that intellectual capital is conducive to innovative behaviour by means of knowledge sharing among employees. These findings contribute to the understanding of how behavioural factors operate in organizations, highlighting the relevance of a micro-foundation of continuous improvement, and also suggesting some preliminary guidelines that managers in healthcare organizations can apply to promote employee innovative work behaviour