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About this book

This book describes how non-profit organisations (NPOs) communicate what they constitute, signal success and display sustainability in order to convince stakeholders to provide essential resources. Reports on intellectual capital offer a worthwhile approach. Based on empirical research, the book highlights the essential resources for NPOs and on the demand imposed on organisations, as well as the dependencies of those resources and demands. This insight helps NPOs to provide necessary information while keeping the disclosure to a minimum and thus not giving away possible competitive advantages. Further, the status-quo of IC disclosure in Germany is presented and a theoretical framework for the motivation for NPOs to disclose information on their IC is presented. Researchers will find these findings a solid foundation for further research. Finally, a framework for the disclosure of intellectual capital is provided to support practitioners.

Table of Contents

Frontmatter

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Chapter 1. Introduction

Katrin Blankenburg

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Chapter 2. A Conceptual Framework of Intellectual Capital

Katrin Blankenburg

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Chapter 3. Introduction to the Non-Profit Sector

Katrin Blankenburg

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Chapter 4. Methodology

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Chapter 5. Theoretical Framework for Intellectual Capital Reporting of NPOs

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Chapter 6. Methods

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Chapter 7. Presentation of Results

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Chapter 8. Discussion

Katrin Blankenburg

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Chapter 9. Conclusion

Katrin Blankenburg

Backmatter

Additional information

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