Research Handbook on Intellectual Capital and Business

Edited by John Dumay, Professor of Accounting and Finance, Department of Accounting and Corporate Governance, Macquarie Business School, Australia; Nyenrode Business Universiteit, the Netherlands and Aalborg University Business School, Denmark, Christian Nielsen, Department of Management Computer Science and Engineering, University of Bologna, Morten Lund, University of Bologna, Maurizio Massaro, Associate Professor, Department of Management, Ca' Foscari University of Venice, Italy and James Guthrie, Distinguished Professor, Department of Accounting and Corporate Governance, Macquarie Business School, Sydney, Australia

‘This is an invaluable resource for both new and seasoned scholars interested in the field of intellectual capital (IC). The impressive range of topics arranged under the four themes – content analysis, visual methodologies, Value Added Intellectual Capital (VAIC) and novel approaches – does not only highlight some of the critical issues in measuring IC but also offer some fresh approach that can be adopted when researching IC.’

• Contents:Foreword by Leif Edvinsson xiIntroduction: welcome to the world of intellectual capital 1John Dumay, Christian Nielsen and Morten LundPART I CONTENT ANALYSIS1 Investigating intellectual capital disclosure through contentanalysis: reflections and suggestions for future research 6Laura Bini and Francesco Giunta2 Has content analysis on intellectual capital reporting reachedan impasse? 30Viktoria Goebel3 Validity in content analysis-based intellectual capital disclosureresearch: a critical review 49Subhash Abhayawansa, Zihan Liu and James Guthrie4 Intellectual capital research: European versus North Americanapproaches 71Henri Hussinki, Tatiana Garanina and John Dumay5 Exploring the impact of intellectual capital narratives oncorporate accountability 87Alessandro Lai, Giulia Leoni and Riccardo Stacchezzini6 Deductive versus inductive content analysis: a methodologicalresearch note to disclosures studies in intellectual capitalresearch 109Gunnar Rimmel and Michela Cordazzo7 Assessing the value relevance of intellectual capital disclosure:are price-level models effective? 125Lorenzo Simoni and Francesco GiuntaPART II VISUAL METHODOLOGIES8 Research methodologies for intellectual capital visualrepresentations 154Jan Michalak9 Building causal maps in the intellectual capital domain:a methodological perspective 176Marco Giuliani10 Intellectual capital and pictorial disclosures analysis: an MIA(missing in action) interpretative paradigm 195Paul Davis, Mary Low, Jackie Allen and Umesh SharmaPART III VALUE ADDED INTELLECTUAL COEFFICIENT(VAIC)11 Knowledge-based organizations: an accounting point of view 220Gianpaolo Iazzolino and Domenico Laise12 Re-examination of the value added intellectual coefficient(VAICTM): a test of value relevance 236Oren Mooneeapen, Subhash Abhayawansa and DineshRamdhony13 Measuring intellectual capital efficiency: going beyond theVAIC model 255Muhammad Nadeem and Rashid ZamanPART IV NOVEL APPROACHES14 An introduction to network analysis in intellectual capitalresearch 274Rosa Lombardi and Federico Schimperna15 The usefulness of exercises for identifying critical IC inorganizations 290Susanne Durst16 Interventionist research into value creation mechanisms 304Christian Nielsen and Morten Lund17 Combining the measurement and management approaches:the fuzzy logic methodology 329Stefania Veltri18 Operationalising the resource-based view of the firm 353Göran RoosIndex 386