Revealing the black box of intellectual capital and organisational culture: a critical review
- Document type
- Conference Paper
- Al Najjar, Basil; Irgashev, Khamid
- British Academy of Management
- Date of publication
- 9 September 2014
- British Academy of Management Conference Proceedings 2014
- Management & leadership: including strategy, public sector management, operations and production
- Business and management
- Material type
[Authors' original abstract]
There has been a large of volume of academic research on Intellectual Capital (IC hereafter) by scholars within accounting literature in the last three decades. Main research themes include IC definition and dimensions; IC reporting in practice; Factors impacting IC disclosure; and IC measurement models. The purpose of the current paper is to provide a critical review of previous studies in the IC field and to raise future research questions which can address some of the outstanding issues in this field and help to better understand the IC and its disclosure practices. Secondly, this paper provides a new dimension where “organisational culture” is analysed in-depth in terms of disclosure in annual company reports in the UK and abroad. The review of the existing IC literature raises some critical issues requiring further investigation and creating a room for future research in this area.
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