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2018 | Supplement | Chapter

8. Discussion

Author : Katrin Blankenburg

Published in: Intellectual Capital in German Non-profit Organisations

Publisher: Springer International Publishing

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Abstract

A framework for German NPOs for the disclosure of their IC is presented, developed based on the findings produced. Leading to the framework, the research questions posed for the current research are addressed, which are:

Are German NPOs aware of the term IC and its concept?

Is IC currently disclosed by German NPOs?

How is IC currently disclosed by German NPOs?

What are the reasons for NPOs to disclose information on their IC?

To this end, the current state of the disclosure of IC by German NPOs is illustrated first and comprehensive insight into the current state of the disclosure of information on IC by German NPOs offered. Reasons for NPOs for the disclosure of IC are discussed next, and assumptions made for sampling and the consequent variables used are checked for their validity as well as their impact on the development of recommendations.

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Title: Discussion
Author: Katrin Blankenburg
Publisher: Springer International Publishing
Book: Intellectual Capital in German Non-profit Organisations
Print ISBN: 978-3-319-62654-3

Electronic ISBN: 978-3-319-62655-0

Copyright Year: 2018
DOI: https://doi.org/10.1007/978-3-319-62655-0_8