S. Schaper

Publications10
h-index5
Citations96
Highly Influential Citations4
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Explaining the demise of the intellectual capital statement in Denmark
Purpose - The purpose of this paper is to provide an overview of the Danish Guideline Project (DGP) and its subsequent fate within participating companies since its conclusion in late 2002.… Expand
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Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures: Key learning points from the Danish experience
Purpose Informed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project (DGP) for intellectual capital statements (ICS), the purpose… Expand
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Contemplating the usefulness of intellectual capital reporting
Purpose – Dumay and Garanina (2013) asserted that, even though intellectual capital (IC) researchers would like to continue developing new models, existing models seem to not be used in practice.… Expand
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Depicting A Performative Research Agenda: The 4th Stage Of Business Model Research
This article provides a research program for the field of business models. It focusses specifically on 4th stage research, which is concerned with the performative notions of business models to which… Expand
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Measuring the performance of business model configurations: A field study from the medico tech industry
Assessing the value relevance of current mandatory business model disclosures
Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis
Abstract The Danish Guideline Project and its principal output, the intellectual capital statement, have attracted only a very limited extent of empirical attention since the conclusion of the… Expand
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Business Model Imitation: Evidence from the medico-tech industry
The Actor’s Role in the Survival of non-financial Management and Reporting Practices: the case of IC reporting in Denmark and Italy
According to Chaminade and Roberts (2003, p. 733) “(...) a dominant accounting perspective can lead to an excessive focus on measurement issues and little attention to management processes (of… Expand
Do companies experiment with business model configurations? Evidence from the medico-tech industry