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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 purposeExpand
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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 whichExpand
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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 theExpand
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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 (ofExpand