MARC details
| 000 -LEADER |
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| fixed length control field |
nas a22 7a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20170803144100.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
170731c xxuqr|p |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
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| International Standard Serial Number |
0155-9982 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
BPer. 657 |
| Item number |
Ac27, Vol. 40, i1 |
| Edition number |
March 2016 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5408 |
| Personal name |
Nielsen, Christian. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Accounting Forum: |
| Remainder of title |
Continuities in the use of the intellectual capital statement approach: elements of an institutional theory analysis/ |
| Statement of responsibility, etc. |
by Christian Nielsen, Robin Roslender and Stefan Schaper. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
--Amsterdam: |
| Name of publisher, distributor, etc. |
Elsevier, |
| Date of publication, distribution, etc. |
cMarch 2016. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
p.16-28. |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| 9 (RLIN) |
5407 |
| Title |
Accounting Forum. |
| Number of part/section of a work |
p.16-28 |
| Volume/sequential designation |
Volume 40, issue 1 |
| International Standard Serial Number |
0115-9982 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes references. |
| 520 3# - SUMMARY, ETC. |
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| Summary, etc. |
The Danish Guideline Project and its principal output, the intellectual capital statement, have attracted only a very limited extent of empirical attention since the conclusion of the initiative in December 2002. The paper reports the findings of a series of semi-structured interviews with individuals employed in the small subset of companies that were found to have persevered with intellectual capital reporting during most of the following decade. Interviews explored three themes: motivations for initiating intellectual capital reporting; reasons for continuing to do so; and details of the implementation and evolution of these practices. The paper utilises a number of elements of institutional theory to organise the findings and discuss the continuities in intellectual capital reporting practice documented therein. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5409 |
| Topical term or geographic name entry element |
Danish Guideline Project. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5410 |
| Topical term or geographic name entry element |
Institutional theory. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5411 |
| Topical term or geographic name entry element |
Intellectual capital. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5412 |
| Topical term or geographic name entry element |
Intellectual capital statements. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
5413 |
| Topical term or geographic name entry element |
Isomorphism |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5414 |
| Personal name |
Roslender, Robin. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5415 |
| Personal name |
Schaper, Stefan |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Bansalan Periodicals |
