000			nas a22 7a 4500
999			_c3396 _d3396
005			20170803144100.0
008			170731c xxuqr|p |||| 00| 0 eng d
022			_a0155-9982
040			_cUM Bansalan College LIC
082			_aBPer. 657 _bAc27, Vol. 40, i1 _2March 2016
100			_95408 _aNielsen, Christian.
245			_aAccounting Forum: _bContinuities in the use of the intellectual capital statement approach: elements of an institutional theory analysis/ _cby Christian Nielsen, Robin Roslender and Stefan Schaper.
260			_a--Amsterdam: _bElsevier, _ccMarch 2016.
300			_ap.16-28.
440			_95407 _aAccounting Forum. _np.16-28 _vVolume 40, issue 1 _x0115-9982
500			_aIncludes references.
520	3		_aThe 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	_95409 _aDanish Guideline Project.
650		0	_95410 _aInstitutional theory.
650		0	_95411 _aIntellectual capital.
650		0	_95412 _aIntellectual capital statements.
650		0	_95413 _aIsomorphism
700			_95414 _aRoslender, Robin.
700			_95415 _aSchaper, Stefan
942			_2ddc _cBPER.