Confirmation ppt

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  • @linlincai73
    Linlin- will be glad to. Thanks for your kind words
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  • @hudali15 Dear Ali, thank you very much for your comments. I am impressed by your ppts. Especially the one involves ecosystem. Hope can communicate with you more about this aspects.

    Many thanks,
    Linlin
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  • Linlin- this is a very important topic and needs effort to grasp; yet you wrote a beautiful presentation. I suggest that you turn it into a presentation as it shall draw more views. I wrote one presentation on this topic here on slideshare. It is entitled 'Employee Bankruptcy Ratio'

    http://www.slideshare.net/hudali15/employee-bankruptcy-ratio
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  • I would like to express my heartfelt gratitude to my nice supervisor, Prof.Eric Tsui. He took me to Intellectual capital world 1 years before, at that time , I am like a white paper. His encouragement and trust opened a new world for me. During the process of study, he always can use rich knowledge and working experience to help me test some unmature ideas, even some ideas are just imagined. In my journey of learning IC, his patient and support give me great confidence to study on Intellectual Capital. His enthusiasm for research always make my journey full of surprise &Prof Benny Cheung is also very important person in my IC learning journey who I can't forget to say thank you. His rigorous attitude for IC research always make my mind sober &&Dr. John Dumay is also an excellent teacher who I should express my great gratitude. His 'story' style of teaching and research on 'story' make my journey of learning IC quite interesting. It is him let me know that research is something that can make me very happy.The 'critical thinking' he recommended me took me enter into another sea of research.
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  • Dumay, J., & Garanina, T. (2013). Intellectual capital research: a critical examination of the third stage. Journal of Intellectual capital, 14(1), 10-25. Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: a decade of intellectual capital accounting research. The British Accounting Review.
  • Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: a decade of intellectual capital accounting research. The British Accounting Review.
  • Abeysekera, I. (2006). The project of intellectual capital disclosure. Journal of Intellectual capital, 7(1), 61-77.
  • Kassarjian, H. H. (1977). Content analysis in consumer research. Journal of consumer research, 8-18. Cole, F. L. (1988). Content analysis: process and application. Clinical Nurse Specialist, 2(1), 53-57. Elo, S., & Kyngäs, H. (2008). The qualitative content analysis process. Journal of advanced nursing, 62(1), 107-115.
  • Abeysekera, I. (2006). The project of intellectual capital disclosure. Journal of Intellectual capital, 7(1), 61-77.
  • Abeysekera, I. (2006). The project of intellectual capital disclosure. Journal of Intellectual capital, 7(1), 61-77.
  • Lock Lee, L., & Guthrie, J. (2010). Visualising and measuring intellectual capital in capital markets: A research method. [DOI: 10.1108/14691931011013307]. Journal of Intellectual Capital, 11(1), 4-22. Dumay, J., & Tull, J. (2007). Intellectual capital disclosure and price sensitive Australian stock exchange announcements. Journal of Intellectual Capital, 8(2), 236-255. Viven Beattie , & Thomson, S. J. (2006). Lifting the Lid on the use of Content analysis to investigate intellectual capital disclosure.Elo, S., & Kyngäs, H. (2008). The qualitative content analysis process. Journal of advanced nursing, 62(1), 107-115.
  • Confirmation ppt

    1. 1. Intelligent Identification of Intellectual Capital(IC) for Value Creation in Knowledge-intensive Organizations Student Name: Cai Linlin Student ID: 11903034R Program : MPhil Chief Supervisor: Prof. Eric Tsui Co-Supervisor: Prof. Benny Cheung
    2. 2. Outline 1.Introduction 2. Literature review 3. Research questions 4. Methodology 5. Preliminary results 6. Significance 7. Publications & Future plan
    3. 3. Introduction-What is IC? Classification Definition Human capital The knowledge embedded in people Structural capital The knowledge embedded in the organization and its systems Relational capital The knowledge embedded in customers and other relationships external to the organizations Dumay, J., & Garanina, T. (2013). Intellectual capital research: a critical examination of the third stage. Journal of Intellectual capital, 14(1), 10-25. Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: a decade of intellectual capital accounting research. The British Accounting Review.
    4. 4. Intoduction-4 stages of IC research Stages Features Shortfalls Values Leading researchers 1st stage Raise the awareness ; Top-down Lack empirical study Not specific Sveiby; Edvinsson; Stewart; Kaplan and Norton 2nd stage Management, measurement, reporting IC ; Top-down Lack of relevance Financial outcomes Guthrie; Abeysekera; Petty 3rd stage Critical examine IC research; Bottom-up - Worth and importance of the products and services to customers and other stakeholders Guthrie; Mourisen; Dumay 4th stage Establish IC eco-system- concern more human beings and environmental issues; Lack of empirical study Wellbeing of human can environment Edvinsson; Wasiluk; Mary; Gary; Dumay Dumay, J. (2013). The third stage of IC: Towards a new IC future and beyond. Journal of Intellectual capital, 14(1). Dumay, J., & Garanina, T. (2013). Intellectual capital research: a critical examination of the third stage. Journal of Intellectual capital, 14(1), 10-25.
    5. 5. Intoduction-4 stages of IC research Stages Features Shortfalls Values Leading researchers 1st stage Raise the awareness ; Top-down Lack empirical study Not specific Sveiby; Edvinsson; Stewart; Kaplan and Norton 2nd stage Management, measurement, reporting IC ; Top-down Stuck into accounting issues; IC frameworks Financial outcomes Guthrie; Abeysekera; Petty 3rd stage Critical examine IC research; Bottom-up - Worth and importance of the products and services to customers and other stakeholders Guthrie; Mourisen; Dumay 4th stage Establish IC eco-system- concern more human beings and environmental issues; Lack of empirical study Wellbeing of human can environment Edvinsson; Wasiluk; Mary; Gary; Dumay Dumay, J. (2013). The third stage of IC: Towards a new IC future and beyond. Journal of Intellectual capital, 14(1). Dumay, J., & Garanina, T. (2013). Intellectual capital research: a critical examination of the third stage. Journal of Intellectual capital, 14(1), 10-25.
    6. 6. Intoduction-4 stages of IC research Stages Features Shortfalls Values Leading researchers 1st stage Raise the awareness ; Top-down Lack empirical study Not specific Sveiby; Edvinsson; Stewart; Kaplan and Norton 2nd stage Management, measurement, reporting IC ; Top-down Stuck into accounting issues; IC frameworks Financial outcomes Guthrie; Abeysekera; Petty 3rd stage Critical examine IC research; Bottom-up - Worth and importance of the products and services to customers and other stakeholders Guthrie; Mourisen; Dumay 4th stage Establish IC eco-system- concern more human beings and environmental issues; Lack of empirical study Wellbeing of human can environment Edvinsson; Wasiluk; Mary; Gary; Dumay Dumay, J. (2013). The third stage of IC: Towards a new IC future and beyond. Journal of Intellectual capital, 14(1). Dumay, J., & Garanina, T. (2013). Intellectual capital research: a critical examination of the third stage. Journal of Intellectual capital, 14(1), 10-25.
    7. 7. Intoduction-4 stages of IC research Stages Features Shortfalls Values Leading researchers 1st stage Raise the awareness ; Top-down Lack empirical study Not specific Sveiby; Edvinsson; Stewart; Kaplan and Norton 2nd stage Management, measurement, reporting IC ; Top-down Stuck into accounting issues; IC frameworks Financial outcomes Guthrie; Abeysekera; Petty 3rd stage Critical examine IC research; Bottom-up - Worth and importance of the products and services to customers and other stakeholders Guthrie; Mourisen; Dumay 4th stage Establish IC eco-system- concern more human beings and environmental issues; Lack of empirical study Wellbeing of human and environment Edvinsson; Wasiluk; Mary; Gary; Dumay Dumay, J. (2013). The third stage of IC: Towards a new IC future and beyond. Journal of Intellectual capital, 14(1). Dumay, J., & Garanina, T. (2013). Intellectual capital research: a critical examination of the third stage. Journal of Intellectual capital, 14(1), 10-25.
    8. 8. Literature review -The focus of the IC research literature Total % External reporting-ICD other reports and media 132 31.2% Auditing 1 0.2% Accountability and governance 7 1.7% Management control/strategy 160 37.8% Performance measurement 77 18.2% Other (including general ) 46 10.9% Grand total 423 100% Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: a decade of intellectual capital accounting research. The British Accounting Review. To mange IC, you must locate IC first (Stewart,1997)
    9. 9. Literature review -The method of identifying IC Most commonly used Method CA definition IC reporting channels The purpose of Content analysis in the ICR research Content analysis of various IC reporting places Berelson (1952,p. 55) Annual reports; To examine the level/pattern/factors of ICR; Kerlinger (1964, p.544) IC reports; prospectus; Paisley (1969,p .133) To examine the impact of the ICR on capital market; Website social media space; Budd, Thorpe, and Donhew (1967, p.2) Presentations to the analysts ; To examine the information gap between the reporter and receiver/user; Krippendorff (1980) conference calls; Cole (1988) Analysts report; Guthrie & Petty (2000) Interviews with stakeholders
    10. 10. Literature review -The definition of Content analysis Definition Berelson (1952,p. 55) Content analysis is a research technique for the objective, systematic, and quantitative description of the manifest content of communication. Kerlinger (1964, p.544) Content analysis, while certainly a method of analysis, is more than that. It is… a method of observation. Instead of observing people’s behavior directly, or asking them to respond to scales, or interviewing them, the investigator takes the communications that people have produced and asks questions of the communications. Paisley (1969,p .133) Content analysis is a phase of information-processing in which communications content is transformed, through objective and systematic application of categorization rules, into data that can be summarized and compared. Budd, Thorpe, and Donhew (1967, p.2) Content analysis is a systematic technique for analyzing message content and message handling-it is a tool for observing and analyzing the overt communication behavior of selected communications. Krippendorff (1980) Content analysis is a research method for making replicable and valid inferences from data to their context, with the purpose of providing knowledge, new insights, a representation of facts and a practical guide to action. Cole (1988) Content analysis is a method of analyzing written, verbal or visual communication messages. Guthrie & Petty (2000) Content analysis is a method that involves codifying qualitative and quantified information into pre-defined categories.
    11. 11. Literature review -The methods of ICR research Most commonly used method CA definition IC reporting channels- communication contents The purpose of Content analysis in the ICR research Content analysis of various IC reporting Channels Berelson (1952,p. 55) Kerlinger (1964, p.544) Paisley (1969,p .133) Budd, Thorpe, and Donhew (1967, p.2) Krippendorff (1980) Cole (1988) Guthrie & Petty (2000) Annual reports; IC reports; prospectus; Website social media space; presentations to the analysts ; conference calls; Analysts report; Interviews with stakeholders To examine the level/pattern/facto rs of ICR; To examine the impact of the ICR on capital market; To examine the information gap between the reporter and receiver/user;
    12. 12. Literature review -Critical analysis of ICR channels Channel Places Advantages Disadvantages Communicati on types Public Annual report Prepare for nearly all the stakeholders Not immediate; historical Information; Biased disclosure; One-way ;
    13. 13. Literature review -Critical analysis of ICR channels Channel Places Advantages Disadvantages Communicati on types Public Annual report Prepare for nearly all the stakeholders Not immediate; historical Information; Biased disclosure; One-way ; Public IC reports Cover comprehensive IC aspects Not immediate; Biased disclosure; Reporting before empirical study One-way ;
    14. 14. Literature review -Critical analysis of ICR channels Channel Places Advantages Disadvantages Communicati on types Public Annual report Prepare for nearly all the stakeholders Not immediate; historical Information; Biased disclosure; One-way ; Public IC reports Cover comprehensive IC aspects Not immediate; Biased disclosure; Reporting before empirical study One-way ; Public IPO Prospectus Cover the future IC information , more accurate IC aspects Biased disclosure; limited audience (investors) One-way ;
    15. 15. Literature review -Critical analysis of ICR channels Channel Places Advantages Disadvantages Communicati on types Public Annual report Prepare for nearly all the stakeholders Not immediate; historical Information; Biased disclosure; One-way ; Public IC reports Cover comprehensive IC aspects Not immediate; Biased disclosure; Reporting before empirical study One-way ; Public IPO Prospectus Cover the future IC information , more accurate IC aspects Biased disclosure; limited audience (investors) One-way ; Public Website; social media space Immediate; not structural Difficult to track the IC information Two-way;
    16. 16. Literature review -Critical analysis of ICR channels Channel Places Advantages Disadvantages Communicati on types Public Annual report Prepare for nearly all the stakeholders Not immediate; historical Information; Biased disclosure; One-way ; Public IC reports Cover comprehensive IC aspects Not immediate; Biased disclosure; Reporting before empirical study One-way ; Public IPO Prospectus Cover the future IC information , more accurate IC aspects Biased disclosure; limited audience (investors) One-way ; Public Website; social media space Immediate; not structural Difficult to track the IC information Two-way; Private Presentations to the analysts ; conference calls; Disclosure more IC information; More instant; involves in communication Biased disclosure; Limited audience (analysts & investors); difficult to track due to the unclear laws Two-way;
    17. 17. Literature review -Critical analysis of ICR channels Channel Places Advantages Disadvantages Communicati on types Public Annual report Prepare for nearly all the stakeholders Not immediate; historical Information; Biased disclosure; One-way ; Public IC reports Cover comprehensive IC aspects Not immediate; Biased disclosure; Reporting before empirical study One-way ; Public IPO Prospectus Cover the future IC information , more accurate IC aspects Biased disclosure; limited audience (investors) One-way ; Public Website; social media space Immediate; not structural Difficult to track the IC information Two-way; Private Presentations to the analysts ; conference calls; Disclosure more IC information; More instant; involves in communication Biased disclosure; Limited audience (analysts & investors); difficult to track due to the unclear laws Two-way; Private Analysts report Show how analysts use the IC to evaluate the company; assist investment decision makers. Don’t understand IC in a right way; threaten the information safety ; One-way;
    18. 18. Literature review -Critical analysis of ICR channels Channel Places Advantages Disadvantages Communicati on types Public Annual report Prepare for nearly all the stakeholders Not immediate; historical Information; Biased disclosure; One-way ; Public IC reports Cover comprehensive IC aspects Not immediate; Biased disclosure; Reporting before empirical study One-way ; Public IPO Prospectus Cover the future IC information , more accurate IC aspects Biased disclosure; limited audience (investors) One-way ; Public Website; social media space Immediate; not structural Difficult to track the IC information Two-way; Private Presentations to the analysts ; conference calls; Disclosure more IC information; More instant; involves in communication Biased disclosure; Limited audience (analysts & investors); difficult to track due to the unclear laws Two-way; Private Analysts report Show how analysts use the IC to evaluate the company; assist investment decision makers. Don’t understand IC in a right way; threaten the information safety ; One-way; Private Interviews with stakeholders More communication; the sources of information is flexible ; enrich the understanding of the organizational interactions Time-consuming to collect data; Two-way;
    19. 19. Literature review-The numbers of ICR channels used annual report IC reports prospec tus website social media space present ations Aanlyst s report intervie ws Series1 52 1 3 1 1 5 3 0 10 20 30 40 50 60 numbers annual report IC reports prospectus website social media space presentations Aanlysts report interviews 0 10 20 30 40 50 60 70 one-way communication two-way communication one-way communic ation two-way communic ation
    20. 20. Literature review -The methods of ICR research Most commonl y used method IC definition IC reporting channels Inference VS The purpose of Content analysis in the ICR research Content analysis of various IC reporting places Berelson (1952,p. 55) Kerlinger (1964, p.544) Paisley (1969,p .133) Budd, Thorpe, and Donhew (1967, p.2) Krippendorff (1980) Cole (1988) Guthrie & Petty (2000) Annual reports; IC reports; prospectus; Website social media space; presentations to the analysts ; conference calls; Analysts report; Interviews with stakeholders To examine the level/pattern/facto rs of ICR; To examine the impact of the ICR on capital market; To examine the information gap between the reporter and receiver/user;
    21. 21. Literature review-Content analysis & ICR Main purposes Findings Good Bad A1: To examine the level/pattern/fa ctors of ICR Relational capital is the most reported; there is no framework for IC reporting; be low and in qualitative rather than quantitative form Raise the IC awareness (mission accomplished ) Facilitate the work of standard Mislead understand IC ; Stuck IC into frameworks and accounting;
    22. 22. Literature review-Content analysis & ICR Main purposes Findings Good Bad A1: To examine the level/pattern/fa ctors of ICR Relational capital is the most reported; there is no framework for IC reporting; be low and in qualitative rather than quantitative form Raise the IC awareness (mission accomplished ) Facilitate the work of standard Mislead understand IC ; Stuck IC into frameworks and accounting; A2: To examine the impact of the ICR on capital market Highly significant effect for the ICD ; Good news increases share price and bad news decreases share price; Internal capital (not relational) has the greatest impact on share price Examine the IC disclosure critically Still use the annual reports
    23. 23. Literature review-Content analysis & ICR Main purposes Findings Good Bad A1: To examine the level/pattern/fa ctors of ICR Relational capital is the most reported; there is no framework for IC reporting; be low and in qualitative rather than quantitative form Raise the IC awareness (mission accomplished ) Facilitate the work of standard Mislead understand IC ; Stuck IC into frameworks and accounting; A2: To examine the impact of the ICR on capital market Highly significant effect for the ICD ; Good news increases share price and bad news decreases share price; Internal capital (not relational) has the greatest impact on share price Examine the IC disclosure critically Still use the annual reports A3: To examine the information gap between the reporter and receiver/user Disclosure on intangibles is higher than the level of this information is used; Facilitates the work of standard setter; Increase the relevance of information disclosure Ignore the information safety
    24. 24. Literature review -Content analysis & ICR Main purposes A1 To examine the level/pattern/factors of ICR A2 To examine the impact of the ICR on capital market A3 To examine the information gap between the reporter and receiver/user A1 A2 A3 Series1 59 5 3 0 10 20 30 40 50 60 70 numbers
    25. 25. Research questions 1 How to identify the information gap between the organization and stakeholder /potential stakeholders through the two-way communication channels?
    26. 26. Literature review -The process of content analysis in the IC research qualit ative quanti tative Good bad words sentenc e phrase
    27. 27. Literature review -Critical analysis of manual CA in ICD research IC terms list Disadvantages Coding rules Disadvantages Unit of analysis Disadvantages IC triple model – Guthrie and Petty (1999) Academic IC terms list and classification limits the diversity of practical IC information -None disclosure -Obscure disclosure -Immaterial disclosure The coding rules mislead the IC disclosure types; The functions of them are still in IC disclosure or not and measuring IC or not -Word -phrase -sentence Too small unit of analysis (word; phrase) will convey not enough IC context; too large (pages) will make the context blur Keywords list – Bontis (2003) -qualitative disclosures – quantitative disclosure -Paragraph -page -historical information -Forward- looking -events IC index with explanation Schneider & Samkin (2008) -Good -Bad -Neutral Time- consuming
    28. 28. Literature review -Critical analysis of other content analysis methods Methods types Advantages Disadvantages Electronic search (Bontis, 2003) Semi-automatic Save time and labor (1)Difficult to recognize the synonyms; (2)Context of the keywords is ignored; (4) Fail to recognize the IC critically Software ”Concordance” (Oliveras et al. 2008) Automatic Save time and labor (1)The accuracy is quite low (2) Fail to recognize the IC critically (3)Context of the keywords is ignored Off-the-shelf tool “Factiva” (Lee& Guthrie, 2010) Third party- aided method Save time and labor Bottom-up to identify the practical IC terms (1)Difficult to be used in the public domain (2)The context is ignored (3)The context is ignored Save time and labor
    29. 29. Research Questions 2 How to develop an intelligent mechanism for identifying IC ?
    30. 30. Methodology 51 IC reports from the Banks bad Map IC keywords that describe IC elements with IC triple model Good Two –way communication materials IC taxonomy Identify IC Extract IC elements r IC events Intelligen t tool Neutral IC events summarization Existing situation Expecting situation
    31. 31. Preliminary results IC-related keywords about “training” Human Capital Structural capital Relational capital Employee/Staff Program Client Specialist Courses Relationship Skill Initiative Management school Full-time Technical External … … …
    32. 32. Preliminary results Training Operator Content Internal; external; online Full-time; employee; manager; specialist Monitor; professional Participant Type Place Center; management school Skill; course; Initiatives
    33. 33. Preliminary results Sample texts from websites Identified category Entity Good An integrated community is cultivated by providing lifelong learning opportunities for people with mental disabilities, and encouraging social participation, during the program, bank employees have volunteered to tutor various institute courses including interpersonal skills and job interview techniques Participant: mental disabilities Operator: employees Content: courses; interpersonal skills; job interview techniques Neutral HSBC Graduate Bermuda Development Program (GDP) is a two-year program which provides accelerated training and practical business experience. Content: practical business experience Bad HSBC staff training cut by 15% in past year. Participant: staff
    34. 34. Critical analysis of my methodology Advantages Disadvantages Identify the practical IC terms Time- consuming in terms of IC summarization Understand IC in the context Intelligent tool far mare perfect, results also need to be reviewed Recognize the critical IC information The taxonomy is difficult to be used in other industry
    35. 35. Significance of my research Significance How to reach the goal Recognize the critical IC information automatically Intelligent mechanism Increase the relevance of IC by communicating with the stakeholders Examine the existing (good & bad) & expecting (good & bad) IC management through collecting data from the two-way communication channels
    36. 36. My future plan Months Plan Detailed action 1 Data collection 1. Identify the participants 2. Identify the materials that can be used to analysis 3. Compile the data 2 3 Prepare for a Journal/conference paper 1. Construct the paper structure 2. Modification and summation4 5 6 Thesis writing and the final examination 1. Construct the thesis structure 2. Writing7 8 9 10 11 12
    37. 37. Publications • Cai, L., E.Tsui, & C.F.Cheung. (2013). A Taxonomic approach to the identification of Intellectual Capital from company reports. Paper will present at the International conference on Software Engineering and Service(System)Sciences. • Cai, L., E.Tsui, & C.F.Cheung. (2013). A Critical Analysis of Intellectual Capital Reports in The Banking Industry from 1994 to 2011. Paper abstract is accepted at the International Conference on Intellectual Capital, Knowledge Management and Organizational Learning (ICICKM).
    38. 38. Thank you very much!

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