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Keywords: IC reporting
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Journal Articles
Utilising narrative to improve the relevance of intellectual capital
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Journal of Accounting & Organizational Change (2013) 9 (3): 248–279.
Published: 13 September 2013
... IC reporting guidelines (Mouritsen et al., 2001a, 2003) identifying narrative as a fundamental element of IC reporting, and as evidenced in the IC reports of public and private organisations (Systematic, 2002, 2004 ; Lands, 2005; 2006a ; Dumay and Guthrie, 2007). As Mouritsen et al...
