The communication of intellectual capital: the “whys” and “whats”

Purpose: The purpose of this paper is twofold: first, to identify motivations that drive communication of IC (CIC); and second, to investigate content and format used in CIC from three perspectives, namely, human capital information, relational capital information and structural capital information....

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Main Authors: Wee, Janet C.N., Chua, Alton Yeow Kuan
Other Authors: Wee Kim Wee School of Communication and Information
Format: Article
Language:English
Published: 2017
Subjects:
Online Access:https://hdl.handle.net/10356/80317
http://hdl.handle.net/10220/42143
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Institution: Nanyang Technological University
Language: English
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spelling sg-ntu-dr.10356-803172020-03-07T12:15:49Z The communication of intellectual capital: the “whys” and “whats” Wee, Janet C.N. Chua, Alton Yeow Kuan Wee Kim Wee School of Communication and Information Communication Motivation Purpose: The purpose of this paper is twofold: first, to identify motivations that drive communication of IC (CIC); and second, to investigate content and format used in CIC from three perspectives, namely, human capital information, relational capital information and structural capital information. Design/methodology/approach: A global survey was conducted with 200 banks’ senior executives responsible for annual report (AR), followed by content analysis of each bank’s AR. Findings: The study found four motivations of CIC, namely, management responsibility to stakeholders, collective behavior, corporate responsibility and compliance. Content analysis of banks’ AR found structural capital information most prevalent, followed by human capital and relational capital. Five types of formats were analyzed to show the different presentation used in the CIC. Research limitations/implications: Current data source was limited to banking and focussed on English language publications. Practical implications: The study provides regulators insights to forces that either compel or hinder CIC, and updates literature on management’s thinking and priorities in CIC. Originality/value: This study is possibly the first paper that investigates the motivation of CIC for reporting, where IC is an important asset to organizations. The findings on the content and format used in CIC extend existing studies to a wider, global scale. Accepted version 2017-03-01T07:44:40Z 2019-12-06T13:47:06Z 2017-03-01T07:44:40Z 2019-12-06T13:47:06Z 2016 Journal Article Wee, J. C. N., & Chua, A. Y. K. (2016). The communication of intellectual capital: the “whys” and “whats”. Journal of Intellectual Capital, 17(3), 414-438. 1469-1930 https://hdl.handle.net/10356/80317 http://hdl.handle.net/10220/42143 10.1108/JIC-01-2016-0007 en Journal of Intellectual Capital © 2016 Emerald Group Publishing Limited. This is the author created version of a work that has been peer reviewed and accepted for publication by Journal of Intellectual Capital, Emerald Group Publishing Limited. It incorporates referee’s comments but changes resulting from the publishing process, such as copyediting, structural formatting, may not be reflected in this document. The published version is available at: [http://dx.doi.org/10.1108/JIC-01-2016-0007]. 22 p. application/pdf
institution Nanyang Technological University
building NTU Library
country Singapore
collection DR-NTU
language English
topic Communication
Motivation
spellingShingle Communication
Motivation
Wee, Janet C.N.
Chua, Alton Yeow Kuan
The communication of intellectual capital: the “whys” and “whats”
description Purpose: The purpose of this paper is twofold: first, to identify motivations that drive communication of IC (CIC); and second, to investigate content and format used in CIC from three perspectives, namely, human capital information, relational capital information and structural capital information. Design/methodology/approach: A global survey was conducted with 200 banks’ senior executives responsible for annual report (AR), followed by content analysis of each bank’s AR. Findings: The study found four motivations of CIC, namely, management responsibility to stakeholders, collective behavior, corporate responsibility and compliance. Content analysis of banks’ AR found structural capital information most prevalent, followed by human capital and relational capital. Five types of formats were analyzed to show the different presentation used in the CIC. Research limitations/implications: Current data source was limited to banking and focussed on English language publications. Practical implications: The study provides regulators insights to forces that either compel or hinder CIC, and updates literature on management’s thinking and priorities in CIC. Originality/value: This study is possibly the first paper that investigates the motivation of CIC for reporting, where IC is an important asset to organizations. The findings on the content and format used in CIC extend existing studies to a wider, global scale.
author2 Wee Kim Wee School of Communication and Information
author_facet Wee Kim Wee School of Communication and Information
Wee, Janet C.N.
Chua, Alton Yeow Kuan
format Article
author Wee, Janet C.N.
Chua, Alton Yeow Kuan
author_sort Wee, Janet C.N.
title The communication of intellectual capital: the “whys” and “whats”
title_short The communication of intellectual capital: the “whys” and “whats”
title_full The communication of intellectual capital: the “whys” and “whats”
title_fullStr The communication of intellectual capital: the “whys” and “whats”
title_full_unstemmed The communication of intellectual capital: the “whys” and “whats”
title_sort communication of intellectual capital: the “whys” and “whats”
publishDate 2017
url https://hdl.handle.net/10356/80317
http://hdl.handle.net/10220/42143
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