Intellectual Capital Reporting  Advancements in [from] Australia?
Previous life as a consultant
Accidental Accountant
The Intellectual Capital Church
“... I find [IC] not being practiced by managersfar as much as it’s being       preached by us        academics…”
Intellectual Capital Reporting: RIP?             (Rest in Peace)
The IC Brick WallIntangibleAccounting                   .VSIAS 38                                 Accounting for          ...
IC and Capital Markets?
Biased disclosures…        “Our jewellery is        total crap!”Gerald Ratner (1991)
IC at a crossroads of relevance     Journal of Intellectual Capital (2004)                   Vol 5, No 2
The motivation for reporting?
“We define our material sustainability issues as those that are most important to our business and our stakeholders. These...
Third stage of IC research?...based on a critical and  performative analysis of IC  practices in action.                 G...
Hong Kong IC Consultancy Project• Over 600 companies, mostly SMEs• About 40 prepared actual IC statements• Of these only a...
Building better mousetraps (Frameworks)?
The way forward• Leave our “IC Cathedrals”  and become IC Missionaries• Educate the natives  (organisations) and develop  ...
Heidelberg   intellectual capital reporting
Heidelberg   intellectual capital reporting
Heidelberg   intellectual capital reporting
Upcoming SlideShare
Loading in …5
×

Heidelberg intellectual capital reporting

393 views

Published on

0 Comments
0 Likes
Statistics
Notes
  • Be the first to comment

  • Be the first to like this

No Downloads
Views
Total views
393
On SlideShare
0
From Embeds
0
Number of Embeds
2
Actions
Shares
0
Downloads
12
Comments
0
Likes
0
Embeds 0
No embeds

No notes for slide

Heidelberg intellectual capital reporting

  1. 1. Intellectual Capital Reporting Advancements in [from] Australia?
  2. 2. Previous life as a consultant
  3. 3. Accidental Accountant
  4. 4. The Intellectual Capital Church
  5. 5. “... I find [IC] not being practiced by managersfar as much as it’s being preached by us academics…”
  6. 6. Intellectual Capital Reporting: RIP? (Rest in Peace)
  7. 7. The IC Brick WallIntangibleAccounting .VSIAS 38 Accounting for Intangibles. IC Frameworks BSC etc...
  8. 8. IC and Capital Markets?
  9. 9. Biased disclosures… “Our jewellery is total crap!”Gerald Ratner (1991)
  10. 10. IC at a crossroads of relevance Journal of Intellectual Capital (2004) Vol 5, No 2
  11. 11. The motivation for reporting?
  12. 12. “We define our material sustainability issues as those that are most important to our business and our stakeholders. These key issues form the basis of this report.”
  13. 13. Third stage of IC research?...based on a critical and performative analysis of IC practices in action. Guthrie, Ricceri, & Dumay (2012)
  14. 14. Hong Kong IC Consultancy Project• Over 600 companies, mostly SMEs• About 40 prepared actual IC statements• Of these only about 20 were made public• IC management is more important than IC reporting• Focus should be on how to mobilise resources inside the organisation
  15. 15. Building better mousetraps (Frameworks)?
  16. 16. The way forward• Leave our “IC Cathedrals” and become IC Missionaries• Educate the natives (organisations) and develop IC management practice• Write about practice rather than propose more frameworks

×