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Journal of Management and Governance

Erschienen in:

22.05.2019

Special issue on “The role of intellectual capital and integrated reporting in management and governance: a performative perspective”

verfasst von: Stefano Zambon, Stefano Marasca, Maria Serena Chiucchi

Erschienen in: Journal of Management and Governance | Ausgabe 2/2019

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The measurement, reporting and management of Intangibles and Intellectual Capital (IC) at a micro, meso and macro level is becoming a focal topic for the theory and practice of various disciplines (financial and management accounting, valuation, marketing, organisation behaviour, strategy, non-financial reporting, investor relations, human resources, sustainability, etc.) (Guthrie et al. 2012). More recently, the debate has been further energized by the Integrated Reporting initiative, whose focus on the value creation processes has revealed new research and practical perspectives on the complex and multifaceted role of Intangibles and Intellectual Capital in the management and governance of organizations with respect to internal and external actors (de Villiers et al. 2014, 2019 Special Issue of Journal of Intellectual Capital). …

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Nächster Artikel Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices

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Titel: Special issue on “The role of intellectual capital and integrated reporting in management and governance: a performative perspective”
verfasst von: Stefano Zambon
Stefano Marasca
Maria Serena Chiucchi
Publikationsdatum: 22.05.2019
Verlag: Springer US
Erschienen in: Journal of Management and Governance / Ausgabe 2/2019
Print ISSN: 1385-3457
Elektronische ISSN: 1572-963X
DOI: https://doi.org/10.1007/s10997-019-09469-x

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