Proceedings of the 3rd European Conference on Intellectual Capital

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5. Conclusion Krishanthi Ganga Vithana et al. The literature review evaluated <strong>the</strong> findings on <strong>the</strong> subject human capital; covering HC valuation, HC accounting, disclosure and <strong>the</strong> value relevance <strong>of</strong> HC reporting undertaken using different methodologies. However, through this extensive review, it is identified that researchers are moving around <strong>the</strong> topic human capital, addressing different aspect in an ad-hoc manner ra<strong>the</strong>r than linking <strong>the</strong>m with previous studies to give a holistic picture. Many human capital disclosure studies have been limited to ei<strong>the</strong>r valuation or content analysis while some intellectual capital disclosure studies have adopted different approaches such as VAIC (Chan, 2009a; Chan, 2009b; Chen et al, 2005; Tan et al, 2008), event study (Dumay and Tull, 2007), etc. Fur<strong>the</strong>r, one common limitation with HC studies is that <strong>the</strong> descriptive nature <strong>of</strong> research undertaken where very limited or no attempts are found on <strong>the</strong> <strong>the</strong>oretical reasoning behind HC disclosure and <strong>the</strong> impact or consequences <strong>of</strong> HC disclosure. The absence <strong>of</strong> a standard framework to quantify qualitatively disclosed HC information might explain many <strong>of</strong> <strong>the</strong> above observations. This indicates <strong>the</strong> need for future studies to adopt context specific disclosure indices to improve <strong>the</strong> validity <strong>of</strong> findings as well as to extend <strong>the</strong> HC disclosure related researches towards <strong>the</strong>oretical reasoning and <strong>the</strong> value relevance <strong>of</strong> <strong>the</strong> practice. Fur<strong>the</strong>rmore, ra<strong>the</strong>r than mere word count, line count or sentence count in estimating <strong>the</strong> HC disclosure an objective mechanism needs to be developed looking at <strong>the</strong> aspects <strong>of</strong> HC as intellectual capital management. With this regards <strong>the</strong> well-known intellectual capital management framework balanced scorecard (Kaplan and Norton, 1992) would be suggested as <strong>the</strong> four perspectives will provide a basis for categorization <strong>of</strong> HC attributes for grouping purposes and <strong>the</strong> presence or absence <strong>of</strong> information in <strong>the</strong> levels <strong>of</strong> balanced scorecard could provide an objective criteria for quantification <strong>of</strong> <strong>the</strong> extent <strong>of</strong> HC disclosure. This justifies <strong>the</strong> fact that employees who lead <strong>the</strong> organizations towards strategic success are accounted in a way that <strong>the</strong> strategic positioning <strong>of</strong> <strong>the</strong>m too is well reflected. References Abeysekera, I. (2008) “Motivation Behind Human Capital Disclosure in Annual Reports”, Accounting Forum, Vol 32. pp 16-29. Abeysekera, I. (2006) “The Project <strong>of</strong> Intellectual Capital Disclosure: Researching <strong>the</strong> Research”, Journal <strong>of</strong> Intellectual Capital, Vol 7, No. 1, pp 61-77. Abeysekera, I. and Guthrie, J. (2004), “Human Capital Reporting in a Developing Nation”, <strong>the</strong> British Accounting Review, Vol 36, pp 251-268. American accounting association, (1973), “Report <strong>of</strong> committee on Human Resource Accounting”, The Accounting Review, 1973 Supplement, Vol 48, No. 4, pp 168-185. Ax, C and Marton, J. (2008) “HC Disclosure and Management Practices”, Journal <strong>of</strong> Intellectual Capital, Vol 9, No. 3, pp 433-455. Becker, G. S. (1962), “Investment in HC: A Theoretical analysis”, The Journal <strong>of</strong> Political Economy, Vol 70, No. 5 pp 9-49. Brummet, R.L., Flamholtz, E.G. And Pyle, W.C. (1968) “Human Resource Measurement- A Challenge for Accountants”, <strong>the</strong> Accounting Review, Vol 43, No. 2, pp 217-224. Bryer, R.A. (1994), “Why Marx’s Labour Theory is Superior to <strong>the</strong> Marginalist Theory <strong>of</strong> Value: <strong>the</strong> Case From Modern Financial Reporting”, Critical Perspectives on Accounting, Vol 5, pp 313-340. Chan, K.H. (2009a), “Impact <strong>of</strong> Intellectual Capital on Organizational Performance: An Empirical Study <strong>of</strong> <strong>the</strong> Companies in <strong>the</strong> Hang Seng Index (Part 1)”, The Learning Organization, Vol 16, No. 1, pp 4-21. Chan, K.H. (2009b), “Impact <strong>of</strong> Intellectual Capital on Organizational Performance: An Empirical Study <strong>of</strong> <strong>the</strong> Companies in <strong>the</strong> Hang Seng Index (Part 2)”, The Learning Organization, Vol 16, No. 1, pp 22-39. Chen, M.C.,Cheng, S.J and Hwang, Y. (2005), “An Empirical Investigation <strong>of</strong> <strong>the</strong> Relationship Between Intellectual Capital and Firm’s Market Value and Financial Performance”, Journal <strong>of</strong> intellectual capital, Vol 6, No. 2, pp 159-176. Dumay, J. And tull, J.A. (2007) “Intellectual Capital Disclosure and Price Sensitive Australian Stock Exchange Announcements” Journal <strong>of</strong> Intellectual Capital, Vol 8, No. 2, pp 236-255. Edvinsson. L (1997), “Developing Intellectual Capital at Skandia”, Long range planning, Vol 30, No. 3, pp 366- 373. Elias, N. (1972), The Effect <strong>of</strong> Human Asset Statement on <strong>the</strong> Investment Decision: An Experiment, Journal <strong>of</strong> Accounting Research, Vol 10 No. 3, pp 215-233. Flamholtz, E. 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Krishanthi Ganga Vithana et al. Flamholtz, E. (1971) “A Model for Human Resource Valuation: A Stochastic Process with Service Rewards”, The Accounting Review, Vol 46, No. 2, pp 253-267. Hussain, D.M., Khan, A.R. And Yasmin, I. (2004) “The Nature <strong>of</strong> Voluntary Disclosures on Human Resources in <strong>the</strong> Annual Resources <strong>of</strong> Bangladeshi Companies”, Dhaka University Journal <strong>of</strong> Business Studies, Vol 25, No. 1, pp 221-231. Lajili, K. and Zeghal, D. (2006) “Market Performance Impacts <strong>of</strong> HC Disclosure”, Journal <strong>of</strong> Accounting and Public Policy, Vol 25, pp 171-194. Leuz, C and Verrecchia, R.E (2000) “The Economic Consequences <strong>of</strong> Increased Disclosure”, Journal <strong>of</strong> Accounting Research, Vol 38 Supplement: Studies on Accounting Information and <strong>the</strong> Economics <strong>of</strong> <strong>the</strong> Firm. Pp. 91-124. Lev, B. (1988) “Toward a Theory <strong>of</strong> Equitable and Efficient Accounting Policy”, The Accounting Review. Vol 63, No. 1, pp 1-22. Lev, B. and Schwartz, A. (1971) “On <strong>the</strong> Use <strong>of</strong> Economic Concept <strong>of</strong> HC in Financial Statements”, The Accounting Review, Vol 46, No. 01, pp 103-112. Lev, B. and Schwartz, A. (1972) “On <strong>the</strong> Use <strong>of</strong> Economic Concept <strong>of</strong> HC in Financial Statements: A Reply”, The Accounting Review, Vol 47, No. 01, pp153-154. Maher, A. (1996) Measuring Human Resource Value: An Analysis Based on <strong>the</strong> Hotel Industry, Journal <strong>of</strong> Human Resource Costing and Accounting, vol. 1 No. 1, pp. 15-33. Nazari, J.A. and Herremans, I. M. (2007) Extended VAIC Model: Measuring Intellectual Capital Components, Journal <strong>of</strong> Intellectual Capital, Vol 8, No. 4, pp. 595-609. Petersen, C. and Plenborg, T. (2006) “Voluntary Disclosure and Information Asymmetry in Denmark”, Journal <strong>of</strong> International Accounting, Auditing and Taxation, Vol 15 pp 127-149. Pulic, A. (1998) “Measuring <strong>the</strong> Potentials <strong>of</strong> Intellectual Potential in Knowledge Economy”, Presented in Second McMaster World Congress on Measuring and Managing Intellectual Capital by <strong>the</strong> Austrian Team for Intellectual Potential. Roslender, R. and Fincham, R. (2001) Thinking Critically About Intellectual Capital Accounting, Accounting Auditing and Accountability Journal, Vol 14, No.4, pp 383-398. Roslender, R. (1997) Accounting for <strong>the</strong> Worth <strong>of</strong> Employees: Is <strong>the</strong> Discipline Finally Ready to Respond to <strong>the</strong> Challenge, Journal <strong>of</strong> Human Resource Costing and Accounting, Vol 2, No. 1, pp 9-26. Roslender, R. and Dyson, J.R. (1992) Accounting for <strong>the</strong> Worth <strong>of</strong> Employees: a New Look at an Old Problem”, British Accounting Review, Vol 24, pp 311-329. Schwan, E.S. (1976) “The Effect <strong>of</strong> Human Resource Accounting Data on Financial Decisions: An Empirical Test”, Accounting, Organizations and Society, Vol 1, No. 2-3, pp 219-237. Stittle, J. (2004) “UK Corporate Reporting <strong>of</strong> HC: A Regulatory Failure to Evolve”. Business and Society Review, Vol 109 No. 3, pp 311-337. Subbarao, A.V. and Zeghal, D. (1997) “Human Resource Information Disclosure in Annual Reports: An International Comparison”, Journal <strong>of</strong> Human Resource Costing and Accounting, Vol 2 No. 2, pp 53-73. Tan, H.P., Plowman, D. And Hancock, P. (2008) “The Evolving Research on Intellectual Capital”, Journal <strong>of</strong> Intellectual Capital, Vol 9, No. 4, pp 585-608. Zhou, H. (2007) “Auditing Standards Increased Accounting Disclosure and Information Asymmetry: Evidence from an Emerging Market”, Journal <strong>of</strong> Accounting and Public Policy. Vol 26, pp 584-620. 561
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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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Deborah Branswijck and Patricia Eve
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Page 596 and 597: Yuli Purwanti et al. Table below is
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Proceedings of the 3rd European Conference on Intellectual Capital

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