Proceedings of the 3rd European Conference on Intellectual Capital

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Krishanthi Ganga Vithana et al. still act as a limitation in discovering this through <strong>the</strong> empirical analysis some <strong>of</strong> which are reviewed below. Elias (1972) revealed that in general <strong>the</strong> company choice by <strong>the</strong> respondents is associated with <strong>the</strong> experimental treatment for <strong>the</strong> HC in annual reports though <strong>the</strong> degree <strong>of</strong> association measured was not very strong. Specially, <strong>the</strong> inclusions <strong>of</strong> human asset statements have affected <strong>the</strong> decision behaviour <strong>of</strong> advance accounting and finance students while not so significant for <strong>the</strong> intermediate students. However, <strong>the</strong> difference in <strong>the</strong> response between <strong>the</strong> occupational groups for <strong>the</strong> HC treatment has not been statistically significant. This implies that <strong>the</strong> response for <strong>the</strong> inclusion <strong>of</strong> <strong>the</strong> human asset statement in <strong>the</strong> financial statements would not be perceived in <strong>the</strong> same way by all <strong>the</strong> stakeholder categories. Fur<strong>the</strong>rmore, <strong>the</strong> education level and discipline might have a significant influence over <strong>the</strong> response to this additional information in <strong>the</strong> annual reports. One limitation to this study is identified as <strong>the</strong> difference in responses being recognised as more attributable to <strong>the</strong> income between <strong>the</strong> firms ra<strong>the</strong>r than <strong>the</strong> inclusion <strong>of</strong> <strong>the</strong> HC information. Avoiding many inherent limitations <strong>of</strong> Elias (1973), such as using a student sample, exclusion <strong>of</strong> annual report information o<strong>the</strong>r than abbreviated financial statements, simple decision <strong>of</strong> selecting one company than different types <strong>of</strong> <strong>the</strong> decisions and no reasoning behind <strong>the</strong> decision making; Schwan (1976) tested <strong>the</strong> effect <strong>of</strong> human resource accounting data on financial decisions by use <strong>of</strong> two sets <strong>of</strong> financial reports. In set A, conventional financial report; and in <strong>the</strong> set B, human resource cost has been allocated to expense over a five year period. The findings supported <strong>the</strong> hypo<strong>the</strong>sis that bankers who read financial statement which report human resource data make significantly different decisions about <strong>the</strong> firm than bankers who read <strong>the</strong> firms conventional reports. Detailed analysis emphasised that this was particularly <strong>the</strong> case regarding <strong>the</strong> management’s preparedness on challenges and <strong>the</strong> opportunities in future than <strong>the</strong> present management situations. One common limitation for both <strong>of</strong> <strong>the</strong> above studies is that <strong>the</strong> research is conducted to discover <strong>the</strong> practice <strong>of</strong> HC accounting from <strong>the</strong> point <strong>of</strong> view <strong>of</strong> limited stakeholder groups and particularly external. However, <strong>the</strong> multiple stakeholder perspective on financial disclosure demanded this issue be explored both from <strong>the</strong> internal and external stakeholder point <strong>of</strong> view. Never<strong>the</strong>less, <strong>the</strong> experimental approach might be suitable to research <strong>the</strong> practice HC accounting treatments in a ra<strong>the</strong>r controlled atmosphere which is not <strong>the</strong> case in <strong>the</strong> Schwan (1976) and Elias (1972) studies. Consequently, <strong>the</strong> validity and generalisability <strong>of</strong> <strong>the</strong> findings become questionable. Maher (1996), discovering <strong>the</strong> inadequacy in attempts to formally evaluate <strong>the</strong> cost and benefit <strong>of</strong> different human resource management practices proposed that a “business like” approach needs to be adopted to <strong>the</strong> management <strong>of</strong> people if <strong>the</strong>y are to gain any strategic credibility. The study concluded that “in order to evaluate <strong>the</strong> human resource management decisions not only will human resource people need to familiarise <strong>the</strong>mselves with accounting practice but <strong>the</strong>y will also need <strong>the</strong> support to setup information systems that will enable <strong>the</strong>m to identify <strong>the</strong> outcomes <strong>of</strong> specific human resource investments” (Maher, 1996 p. 31). “..Majority <strong>of</strong> personnel people don’t get involved in <strong>the</strong> pr<strong>of</strong>itability <strong>of</strong> <strong>the</strong>ir business… and to me that’s a must. I think <strong>the</strong>y should be numerate, <strong>the</strong>y should understand business accounting and should understand <strong>the</strong> effect that <strong>the</strong>ir action can have on that business…”. This statement fur<strong>the</strong>r emphasises <strong>the</strong> importance <strong>of</strong> <strong>the</strong> practice <strong>of</strong> HC accounting and moreover, <strong>the</strong> vital importance <strong>of</strong> linking HC accounting with employee performance in a more formal way. Moving away from <strong>the</strong> individual perspective <strong>of</strong> calculation <strong>of</strong> <strong>the</strong> HC <strong>of</strong> firm, Flamholtz (2005) has suggested a different approach which attempts to capture <strong>the</strong> economic value <strong>of</strong> <strong>the</strong> HC <strong>of</strong> three kinds. The research posits three distinct and related components <strong>of</strong> economic value <strong>of</strong> HC in firms termed as, value <strong>of</strong> individual competencies, incremental value <strong>of</strong> synergetic terms <strong>of</strong> people in relatively small groups and incremental synergetic value <strong>of</strong> <strong>the</strong> human organization as a whole as distinct from <strong>the</strong> value <strong>of</strong> <strong>the</strong> o<strong>the</strong>r two components (Flamholtz, 2005 p.79). Studies revealed that <strong>the</strong> HC <strong>of</strong> third kind (corporate culture) can be measured as well as it does have a statistically significant impact upon financial performances. In this approach <strong>the</strong> incremental value <strong>of</strong> synergy <strong>of</strong> <strong>the</strong> human organization as a whole has been taken in to account under <strong>the</strong> company’s cultural paradigm i.e. “<strong>the</strong> way we treat our people affects <strong>the</strong> way our people treat our customers, and in turn, our success, which includes financial performance.” (Flamholtz, 2005 P. 82). However, restriction <strong>of</strong> <strong>the</strong> sample to a single organization (medium sized industrial enterprise) and measuring <strong>the</strong> HC <strong>of</strong> third kind using 558
Krishanthi Ganga Vithana et al. corporate culture as a proxy as well as estimating <strong>the</strong> value <strong>of</strong> culture using a questionnaire were some <strong>of</strong> <strong>the</strong> areas <strong>of</strong> concern regarding future studies. Though HC researchers (Brummet et al, 1968; Lev and Schwartz, 1971; Flamholtz, 1971; Flamholtz, 1972a; Flamholtz, 1972b; Flamholtz, 1972c; Schwan, 1976; Elias, 1972) have attempted to develop human resource accounting system and <strong>the</strong> valuation basis, still <strong>the</strong> involvement <strong>of</strong> <strong>the</strong> firms in this practice is mostly limited to qualitative disclosures <strong>of</strong> information by <strong>the</strong>se firms (Hussain et al., 2004; Subbaroa and Zeghal, 1997; Abeysekera and Guthrie, 2004; Ax and Marton, 2008). Recent studies (Abeysekera and Guthrie, 2004 and 2005; Abeysekara, 2008) reveal that most firms do not even use <strong>the</strong> terms HC or intellectual capital in <strong>the</strong>ir annual reports, than merely providing a qualitative description on <strong>the</strong> people component whenever necessary. Fur<strong>the</strong>r, <strong>the</strong> conventional reporting structure itself have failed to evolve a methodology to capture it under <strong>the</strong> existing reporting mechanism (Stittle, 2004) 4. Human capital disclosure Given that firms’ practice <strong>of</strong> HC accounting is limited to <strong>the</strong> qualitative descriptions in <strong>the</strong> annual reports, researchers have also diverted <strong>the</strong>ir attention recently towards qualitative disclosures. Much research evidence can be found on HC disclosure in annual report and despite <strong>the</strong> absence <strong>of</strong> a sound HC reporting framework (Abeysekera, 2006; Abeysekera and Guthrie, 2004; Subbarao and Zeghal 1997; Ax and Marton, 2008; Lajili and Zeghal, 2006). Studies are critically evaluated mostly in chronological order denoting recent developments in <strong>the</strong> field. An initial international comparison study <strong>of</strong> human resource information disclosure using <strong>the</strong> content analysis covering USA, Canada, Germany, UK, Japan, and South Korea revealed that <strong>the</strong>re is a clear difference between <strong>the</strong> countries studied in terms <strong>of</strong> <strong>the</strong> incidence and word count <strong>of</strong> <strong>the</strong> information disclosure in <strong>the</strong>ir annual reports (Subbarao and Zeghal, 1997). Results <strong>of</strong> <strong>the</strong> analysis indicated that <strong>European</strong> firms disclose more on human resources than Asian and North American firms and <strong>the</strong>re is a clear difference between <strong>the</strong> financial services sector and <strong>the</strong> manufacturing service sector. From <strong>the</strong> very beginning <strong>of</strong> <strong>the</strong> HC disclosure studies, results implied a huge variation <strong>of</strong> firms practice as well as how <strong>the</strong> variation is lead by firm specific or <strong>the</strong> o<strong>the</strong>r socio economic factors which require fur<strong>the</strong>r examinations. Proving that many different factors might affect <strong>the</strong> practice HC disclosure, Abeysekera and Guthrie (2004) results also showed a deviation from <strong>the</strong> studies carried out in developed countries in terms <strong>of</strong> <strong>the</strong> attributes mostly reported by <strong>the</strong> firms. Even though, <strong>the</strong> same content analysis technique was adopted no any consensus was observed on HC attributes included in disclosure index. The comparison <strong>of</strong> <strong>the</strong> results with Australian studies conducted following <strong>the</strong> same duration revealed <strong>the</strong> fact that <strong>the</strong> difference in <strong>the</strong> frequency and <strong>the</strong> extent <strong>of</strong> <strong>the</strong> disclosure are attributable to <strong>the</strong> sociocultural values <strong>of</strong> <strong>the</strong> countries such that entrepreneurial spirit has been highly valued in Australia but very less in Sri Lanka through reporting and valuing results driven attributes such as value added by Sri Lanka and process driven attributes such as work related knowledge by Australian firms. Without limiting to <strong>the</strong> descriptive analysis Abeysekera, (2008) has extended <strong>the</strong> research on HC disclosure to provide <strong>the</strong> reasoning or <strong>the</strong> motivation behind <strong>the</strong> practice. The content analysis and <strong>the</strong> in-depth analysis through eleven case studies revealed that firms have used disclosure in order to reduce tension between firms and stakeholders specially in <strong>the</strong> interest <strong>of</strong> fur<strong>the</strong>r capital accumulation. Stittle (2004) argued that many <strong>of</strong> <strong>the</strong> attempts on HC accounting in a UK context are still limited to descriptive disclosures. Fur<strong>the</strong>rmore, many <strong>of</strong> <strong>the</strong> regulatory bodies have limited <strong>the</strong>ir efforts on developing regulatory frameworks to merely qualitative HC disclosure, ra<strong>the</strong>r than a quantification <strong>of</strong> HC to include in <strong>the</strong> traditional financial statements. Particularly, <strong>the</strong> researcher argues that <strong>the</strong> practical gap in moving ahead with HC accounting and reporting arise because <strong>of</strong> <strong>the</strong> minimal involvement <strong>of</strong> <strong>the</strong> regulatory bodies and legislation. Even current studies on HC accounting seems have had some prejudices in <strong>the</strong>ir minds at outset, biasing <strong>the</strong>m not to look into formal mechanisms to put people into <strong>the</strong> balance sheet. In order to avoid <strong>the</strong> above, <strong>the</strong> accounting regulations, state control and <strong>the</strong> legislations should take heed <strong>of</strong> this regard to develop best practice guidelines for firms to meaningfully account for and disclose on people (Stittle, 2004). 559
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Proceedings <stron
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Contents Paper Title Author(s) Page
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Paper Title Author(s) Page No. Hier
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Preface These proceedings represent
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educating through ‘hands on’ co
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Ibrahim Elbeltagi is a Senior lectu
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Theodora Ngosi has a PhD in Compute
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José Vale is an invited assistant
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Social Knowledge: Are you Ready? 1
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John Girard don’t know.” (Benne
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John Girard The real question becom
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John Girard our belief that many le
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John Girard organizations to gain k
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Intellectual Capital Accounting - H
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Academic Research Papers 15
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Khodayar Abili and Mahyar Abili The
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Khodayar Abili and Mahyar Abili Nah
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Khodayar Abili and Mahyar Abili Tim
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Knowledge Transfer in Romanian Univ
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Simona Agoston et al. Table 1: Know
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Simona Agoston et al. homoscedastic
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Simona Agoston et al. included in <
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A Modeling Approach to Intellectual
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Eckhard Ammann (referring to <stron
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Eckhard Ammann Figure 2: The IC spa
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Eckhard Ammann section 2. They are
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Eckhard Ammann From an overall pers
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Sorin Anagnoste and Gabriela Dumitr
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Gabriela Atanasiu and Florin Leon T
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Gabriela Atanasiu and Florin Leon
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Gabriela Atanasiu and Florin Leon B
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Gabriela Atanasiu and Florin Leon a
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Developing and Implementing Strateg
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2. Technology, faculty, and staff B
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Learning programs Individual poten
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Bob Barrett facts with the<
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Intellectual Capital Dynamics withi
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Ruxandra Bejinaru and Stefan Iordac
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Education and Training Practice Str
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Andrea Bencsik et al. We wanted to
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Andrea Bencsik et al. In this sampl
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Table 4: Types of
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References Andrea Bencsik et al. An
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Ayşen Berberoğlu and Emine Ünar
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Ayşen Berberoğlu and Emine Ünar
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Table 7: Descriptive statistics Ay
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Knowledge Dynamics Modeling Using A
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Constantin Bratianu et al. will hav
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Constantin Bratianu et al. 5. a) Gi
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Constantin Bratianu et al. 5. Data
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Constantin Bratianu et al. Nissen,
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2. Technology and infrastructure Sh
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Sheryl Buckley and Apostolos Gianna
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Donley Carrington and Mike Tayles t
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Donley Carrington and Mike Tayles f
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Donley Carrington and Mike Tayles l
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Donley Carrington and Mike Tayles i
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Donley Carrington and Mike Tayles G
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John Dumay and Jim Rooney on a more
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John Dumay and Jim Rooney Taking <s
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John Dumay and Jim Rooney “For ex
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John Dumay and Jim Rooney Mouritsen
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Marziye Ehrami et al. 1. Creation
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Marziye Ehrami et al. Note: In 2005
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Earnings Quality and Othe</
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Magdi El-Bannany resource-based per
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Magdi El-Bannany Based on this argu
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Magdi El-Bannany Table 2: Descripti
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Magdi El-Bannany variable equal to
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Magdi El-Bannany Edvinsson, L. & Ma
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Ahmed Elsetouhi and Ibrahim Elbelta
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Albrecht Fritzsche and Rebecca Geig
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Table 4: Applicability of</
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S&P 500 Market Cap ($ billions) 14,
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Tatiana Garanina and Yana Pavlova T
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Tatiana Garanina and Yana Pavlova I
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Impact of Investme
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Lidia García-Zambrano et al. 2003;
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Lidia García-Zambrano et al. 4.2 P
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Table 7: Goodness of</stron
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Lidia García-Zambrano et al. reaso
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Lidia García-Zambrano et al. Rodri
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Víctor Raúl López Ruiz et al. co
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Víctor Raúl López Ruiz et al. NI
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EI c k i 1 w PC i ic Víctor Raúl
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Víctor Raúl López Ruiz et al. Ta
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Víctor Raúl López Ruiz et al. Co
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Víctor Raúl López Ruiz et al. At
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Maria de Lourdes Machado and Odíli
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Intellectual Capital and Corporate
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Agnes Maciocha when objects in a da
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Agnes Maciocha 4. Presentation <str
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Agnes Maciocha while in the
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Agnes Maciocha Choong K., “Intell
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The Influence of H
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Anca Mândruleanu From the<
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Anca Mândruleanu In Table 2, <stro
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Eliciting Tacit Knowledge From a Do
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Peter Marshall and Damian Gordon MM
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Peter Marshall and Damian Gordon re
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Peter Marshall and Damian Gordon ar
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Peter Marshall and Damian Gordon Th
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Maurizio Massaro et al. crucial fac
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Maurizio Massaro et al. exclusive (
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Maurizio Massaro et al. autonomy <s
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Maurizio Massaro et al. Chennal (20
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Intellectual Capital Management: Ca
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Florinda Matos et al. These models
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Complaints System dos clients New
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Florinda Matos et al. Finally, <str
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Florinda Matos et al. The training
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Florinda Matos et al. 47. Opinion
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Florinda Matos et al. In th
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Florinda Matos et al. The Quadrant
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Florinda Matos et al. Integrated te
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Florinda Matos et al. The networks
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Knowledge Management for Knowledge
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3. Our research Ludmila Mládková
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Ludmila Mládková organizational s
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Ludmila Mládková mentioned only b
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Applying the VAIC
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Maria Molodchik and Anna Bykova pro
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Maria Molodchik and Anna Bykova 2.
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Maria Molodchik and Anna Bykova Let
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Maria Molodchik and Anna Bykova The
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Perspectives on the</strong
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Maria Cristina Morariu as we consid
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Maria Cristina Morariu Tobin’s q
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Maria Cristina Morariu for determin
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The Structural Model of</st
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Fattah Nazem Ackerley (2006) reveal
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Fattah Nazem The research instrumen
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Fattah Nazem intellectual capital m
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Fattah Nazem Johnson, M.J. (1986) T
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Andrei Stefan Nestian organization.
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Andrei Stefan Nestian Chaordic syst
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Andrei Stefan Nestian environment,
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Increasing Knowledge Management Mat
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Theodora Ngosi et al. 2.2 Dominatin
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Theodora Ngosi et al. Figure 1: Del
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Theodora Ngosi et al. IT systems, a
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5. Discussion and summary Theodora
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Theodora Ngosi et al. Weill, P., an
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Bongani Ngwenya late adopters respo
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Bongani Ngwenya This paper extends
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Bongani Ngwenya argument, t
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Bongani Ngwenya DiMaggio, P. J., an
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The Quality of Kno
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5.2 5 4.8 4.6 4.4 4.2 4 3.8 Compete
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Corina Pelau et al. In order to imp
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Hierarchy and Tacit Knowledge in <s
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Ulrica Pettersson and James Nyce in
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Ulrica Pettersson and James Nyce mi
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Katja Pook and Campbell Warden time
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Katja Pook and Campbell Warden futu
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5. Commonalities of</strong
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Katja Pook and Campbell Warden <str
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Katja Pook and Campbell Warden Lazl
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Nicolae Al. Pop et al. satisfaction
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Nicolae Al. Pop et al. the<
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Nicolae Al. Pop et al. satisfaction
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Knowledge Cities: A Portuguese Case
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Katia Rodrigues and Eduardo Tomé
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3. The empirical study 3.1 Methodol
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Table 3: Smart cities - application
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4.3 Suggestions to future work Kati
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Anna Romiti and Daria Sarti 2. Orga
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Anna Romiti and Daria Sarti based o
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Anna Romiti and Daria Sarti Governa
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Anna Romiti and Daria Sarti Therefo
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Anna Romiti and Daria Sarti Valkoka
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Kent Rondeau and Terry Wagar planne
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2.1 Study measures Kent Rondeau and
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Kent Rondeau and Terry Wagar contri
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Kent Rondeau and Terry Wagar Our re
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Intellectual Capital and a Firm’s
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Figure 1: Hypothes
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Helena Santos-Rodrigues et al. Norm
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Helena Santos-Rodrigues et al. To s
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Helena Santos-Rodrigues et al. Our
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Factors Influencing the</st
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Thanaletchumi Sathasivam et al. 2.3
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Thanaletchumi Sathasivam et al. The
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Thanaletchumi Sathasivam et al. gro
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Thanaletchumi Sathasivam et al. The
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Thanaletchumi Sathasivam et al. 11.
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Enhancing IC Formation by Evoking H
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Klaus Bruno Schebesch to portray <s
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Klaus Bruno Schebesch 4. Leaning an
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Klaus Bruno Schebesch We argue in f
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Klaus Bruno Schebesch come
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In Search of key F
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Karen Smits et al. contribution, wi
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Karen Smits et al. Table 1: Correla
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Karen Smits et al. staff feel that
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Marta-Christina Suciu et al. This p
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Marta-Christina Suciu et al. <stron
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Marta-Christina Suciu et al. The qu
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Marta-Christina Suciu et al. This t
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Information and Communication Techn
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Jukka Surakka et al. The participan
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Jukka Surakka et al. people. Commun
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Personal Knowledge Management (PKM)
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Marzena Świgoń provide th
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Marzena Świgoń (number and type <
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Marzena Świgoń measure self-perce
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Eduardo Tomé what we consider to b
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Eduardo Tomé IC. The intervention
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Eduardo Tomé In the</stro
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Eduardo Tomé to stress that <stron
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Eleni Magdalini Vasileiadou et al.
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José María Viedma Marti products
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Sustainable competitive advantage T
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José María Viedma Marti knowledge
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José María Viedma Marti pr<strong
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José María Viedma Marti All <stro
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ICBS I CBS José María Viedma Mart
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José María Viedma Marti Sullivan,
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2. Balanced scorecard framework Ang
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Angelos Vouldis and Angelica Kokkin
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Unclear benefits of</strong
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Angelos Vouldis and Angelica Kokkin
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9. Discussion and conclusions Angel
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The Global Position of</str
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Piotr Wisniewski safeguarding IC vi
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Piotr Wisniewski Figure 2: Ten larg
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Piotr Wisniewski suspected
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Piotr Wisniewski 2) Slow growth in
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Piotr Wisniewski US 3.8 3.8 3.9 4.3
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498
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500
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2. Hypothesis deve
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3.2 Control variables Deborah Brans
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Deborah Branswijck and Patricia Eve
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Page 544 and 545: Kai Mertins and Ronald Orth generat
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Page 548 and 549: Kai Mertins and Ronald Orth <strong
Page 550 and 551: Ad 2 Structure of
Page 552 and 553: Kai Mertins and Ronald Orth Hauff,
Page 554 and 555: Maria Simonova “Concept o
Page 556 and 557: Maria Simonova The concept regardin
Page 558 and 559: Maria Simonova Becker, G. S. (1983)
Page 560 and 561: 2. The aim of appl
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Page 564 and 565: Nellija Titova performing better. I
Page 566 and 567: 5. Conclusions and furthe</
Page 568 and 569: Nellija Titova Annex 2: Summary on
Page 570 and 571: Meaning in the tab
Page 572 and 573: Krishanthi Ganga Vithana et al. for
Page 576 and 577: 5. Conclusion Krishanthi Ganga Vith
Page 578 and 579: 562
Page 580 and 581: 564
Page 582 and 583: The Tobing Knowledge Management Arc
Page 584 and 585: Paul Lumbantobing et al. user, know
Page 586 and 587: Paul Lumbantobing et al. people con
Page 588 and 589: Paul Lumbantobing et al. influence
Page 590 and 591: Develop KM Strategy Description Dev
Page 592 and 593: Paul Lumbantobing et al. In <strong
Page 594 and 595: Yuli Purwanti et al. Figure 1: Imag
Page 596 and 597: Yuli Purwanti et al. Table below is
Page 598 and 599: 582
Page 600 and 601: 584
Page 602 and 603: Nargiza Abdullaeva and Campbell War
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Page 614 and 615: Roxana Mironescu This could be <str
Page 616 and 617: Roxana Mironescu Daft, R.L. (2002)
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Page 620 and 621: Evaluating Intellectual Capital Usi
Page 622 and 623: Table 1. CRS input efficiency score
Page 624 and 625:
Stelian Stancu and Anca Domnica Lup
Page 626 and 627:
José Vale et al. However, it is im
Page 628:
José Vale et al. Pöyhönen, A. an
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Proceedings of the 3rd European Conference on Intellectual Capital

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