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An intellectual capital ontology in an integrated reporting context

16 references·10 citing·44 second hopsampled

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References

2014Integrated Reporting: Insights, gaps and an agenda for future research863 cited
2016Integrated reporting: A structured literature review783 cited
2012Reflections and projections: A decade of Intellectual Capital Accounting Research698 cited
2015A critical reflection on the future of intellectual capital: from reporting to disclosure441 cited
2016Integrated reporting: background, measurement issues, approaches and an agenda for future research402 cited
2013Value creation and business models: Refocusing the intellectual capital debate379 cited
2004The dynamics of value creation: mapping your intellectual performance drivers358 cited
2017A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting307 cited
2018Evaluating the integrated reporting journey: insights, gaps and agendas for future research282 cited
2017Integrated reporting and integrated thinking in Italian public sector organisations269 cited
2009Intellectual capital measurement: a critical approach267 cited
2017Developing a conceptual model of influences around integrated reporting, new insights and directions for future research245 cited
2006Problematising intellectual capital research: ostensive versus performative IC242 cited
2006Social Ontology: Some Basic Principles

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228 cited

2017Intellectual capital disclosure: a structured literature review220 cited

2014A review and critique of content analysis as a methodology for inquiring into IC disclosure213 cited

Cited by

2023A Multidimensional View of Intellectual Capital and Dynamic Innovative Performance51 cited
2023Hallmarks of Integrated Thinking51 cited
2019Intellectual capital accounting in the age of integrated reporting: a commentary51 cited
2020Integrated reporting and change: evidence from public universities49 cited
2019Global brain-reflective accounting practices45 cited
2022Diffusion of integrated reporting, insights and potential avenues for future research44 cited
2019Integrated thinking in the reporting of public sector enterprises: a proposal of contents42 cited
202212 years of integrated reporting: A review of research41 cited
2020Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales37 cited
2020Integrated thinking in the integrated reports of public sector companies. Evidence and contextual factors34 cited