This document outlines a literature review on intellectual capital (IC) research. It discusses four stages of IC research, with the first stage focusing on raising awareness, the second on IC management and measurement, the third on critically examining IC research, and the fourth on establishing an IC ecosystem. Content analysis is identified as the most commonly used method to examine IC reporting channels like annual reports. However, limitations are noted, such as one-way communication and lack of frameworks. The review provides insights into IC research while also acknowledging shortcomings like misguiding understandings of IC.
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Chapter III Methodology As observed in recent years, large organiJinElias52
Chapter III: Methodology
As observed in recent years, large organizations are facing multiple data breaches from hackers who are trying to steal sensitive information. With the increase in technology, attackers with malicious intent are finding advanced methods to breach into the organization or even simple by exploiting known risks that could have been avoided by the organization by updating their systems on a regular basis (Alawneh, 2008). The most recent breach that we all were aware off was the Equifax data breach where it was reported that millions of its customers personal identifiable information (PII) were stolen, information such as social security number , an individual’s name, financial record, driver’s license number, etcetera.. The purpose of this paper is to how organizations can protect themselves from data breaches. What are the ways in which their data can be exposed and does employee awareness will help organizations protect themselves from being attacked from various sources?
Design of the study:
The data collected in this paper was a mixed approach. The collected data was both qualitative and quantitative in nature. The researcher developed a questionnaire containing both open-ended and close-ended questions and all of this was administered through LimeSurvey. And most of the participants response was recorded when they were trying to explain their understanding of a breach and how data leaks can be classified into intentional threats and inadvertent threats as these recording were transliterated for further analysis using otter A.I. And each session from the participant lasted from 45 – 90 minutes depending on the tasks being performed.
Data collection and participants:
All the participants involved in the sessions have worked or currently working in financial organizations. Participants read and signed a consent form explaining the purpose of the research and were given the option to skip a question if they feel uncomfortable in answering a question. Participants were recruited through ads from social media and from known contacts whose education and work experience are related to the study that was being conducted. There were around 50 participants in total, 30 males and 20 females, they ranged in age from 24 - 57. When asked about data breaches and do they know who their organizations protect itself from data breaches as part of employee awareness, 40 said yes and 10 said no. And when asked about taking or participating in any data security training conducted by the organizations, 35 said yes and 15 said no. And when asked about recording their answers on a device 45 said yes and 5 said no, For the 5, we noted down their answers on a paper with their consent.
Data analysis and Sampling procedures:
The participants responses were addressed in two sections which are quantitative and qualitative. When analyzing the qualitative data from the questionnaire we conducted a thematic analysis in order to better analyze ...
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Le mot curation de contenus est apparu sur la toile en 2008 pour refléter une pratique en émergence, cependant semblable à la veille à plusieurs égards. Mais jusqu’à quel point est-ce un concept nouveau? Par une analyse comparative de la littérature, cet article vise à comparer ces deux pratiques souvent confondues.
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While the dev and ops silo continues to crumble….many organizations still relegate monitoring & observability as the purview of ops, infra and SRE teams. This is a mistake - achieving a highly observable system requires collaboration up and down the stack.
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CPRF09 Presentation: Journalists as 'Investigators' and 'Quality Media' Reput...Alex Burns
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Chapter III Methodology As observed in recent years, large organiJinElias52
Chapter III: Methodology
As observed in recent years, large organizations are facing multiple data breaches from hackers who are trying to steal sensitive information. With the increase in technology, attackers with malicious intent are finding advanced methods to breach into the organization or even simple by exploiting known risks that could have been avoided by the organization by updating their systems on a regular basis (Alawneh, 2008). The most recent breach that we all were aware off was the Equifax data breach where it was reported that millions of its customers personal identifiable information (PII) were stolen, information such as social security number , an individual’s name, financial record, driver’s license number, etcetera.. The purpose of this paper is to how organizations can protect themselves from data breaches. What are the ways in which their data can be exposed and does employee awareness will help organizations protect themselves from being attacked from various sources?
Design of the study:
The data collected in this paper was a mixed approach. The collected data was both qualitative and quantitative in nature. The researcher developed a questionnaire containing both open-ended and close-ended questions and all of this was administered through LimeSurvey. And most of the participants response was recorded when they were trying to explain their understanding of a breach and how data leaks can be classified into intentional threats and inadvertent threats as these recording were transliterated for further analysis using otter A.I. And each session from the participant lasted from 45 – 90 minutes depending on the tasks being performed.
Data collection and participants:
All the participants involved in the sessions have worked or currently working in financial organizations. Participants read and signed a consent form explaining the purpose of the research and were given the option to skip a question if they feel uncomfortable in answering a question. Participants were recruited through ads from social media and from known contacts whose education and work experience are related to the study that was being conducted. There were around 50 participants in total, 30 males and 20 females, they ranged in age from 24 - 57. When asked about data breaches and do they know who their organizations protect itself from data breaches as part of employee awareness, 40 said yes and 10 said no. And when asked about taking or participating in any data security training conducted by the organizations, 35 said yes and 15 said no. And when asked about recording their answers on a device 45 said yes and 5 said no, For the 5, we noted down their answers on a paper with their consent.
Data analysis and Sampling procedures:
The participants responses were addressed in two sections which are quantitative and qualitative. When analyzing the qualitative data from the questionnaire we conducted a thematic analysis in order to better analyze ...
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Le mot curation de contenus est apparu sur la toile en 2008 pour refléter une pratique en émergence, cependant semblable à la veille à plusieurs égards. Mais jusqu’à quel point est-ce un concept nouveau? Par une analyse comparative de la littérature, cet article vise à comparer ces deux pratiques souvent confondues.
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While the dev and ops silo continues to crumble….many organizations still relegate monitoring & observability as the purview of ops, infra and SRE teams. This is a mistake - achieving a highly observable system requires collaboration up and down the stack.
I, a former op, would like to extend an invitation to all application developers to join the observability party will share these foundational concepts to build on:
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Confirmation ppt
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
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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. Research questions 1
How to identify the information gap between the
organization and stakeholder /potential stakeholders
through the two-way communication channels?
26. Literature review -The process of
content analysis in the IC research
qualit
ative
quanti
tative
Good
bad
words
sentenc
e
phrase
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. 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
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. 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
… … …
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. 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. 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. 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. 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).
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.