Intellectual Capital in German Non-profit Organisations

An Empirical Study

Katrin Blankenburg (Autor)

Buch | Hardcover

XXII, 233 Seiten

2017 | 1st ed. 2018
Springer International Publishing (Verlag)
978-3-319-62654-3 (ISBN)

Artikel merken

This book describes how non-profit organisations (NPOs) communicate what they constitute, signal success and display sustainability in order to convince stakeholders to provide essential resources. Reports on intellectual capital offer a worthwhile approach. Based on empirical research, the book highlights the essential resources for NPOs and on the demand imposed on organisations, as well as the dependencies of those resources and demands. This insight helps NPOs to provide necessary information while keeping the disclosure to a minimum and thus not giving away possible competitive advantages. Further, the status-quo of IC disclosure in Germany is presented and a theoretical framework for the motivation for NPOs to disclose information on their IC is presented. Researchers will find these findings a solid foundation for further research. Finally, a framework for the disclosure of intellectual capital is provided to support practitioners.

Introduction.- A Conceptual Framework of Intellectual Capital.- Introduction to the Non-profit Sector.- Methodology.- Theoretical Framework for Intellectual Capital Reporting of NPOs.- Methods.- Presentation of Results.- Discussion.- Conclusion.- Appendix: List of Codes.

Erscheinungsdatum	19.09.2017
Reihe/Serie	Contributions to Management Science
Zusatzinfo	XXII, 233 p. 32 illus., 11 illus. in color.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Gewicht	549 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
Schlagworte	Business & Management • business and management • Business & Management • Corporate Communication/Public Relations • Corporate Governance • Corporate governance: role & responsibilities of b • Corporate governance: role & responsibilities of b • Framework for IC Disclosure • Intellectual Property • International IT and Media Law, Intellectual Prope • Laws of specific jurisdictions & specific areas of • Laws of specific jurisdictions & specific areas of • NGO • Non-profitmaking organizations • Non-Profit Organizations and Public Enterprises • NPO • organization • organizational theory & behaviour • Organizational theory & behaviour • Public Relations • stakeholder theory
ISBN-10	3-319-62654-X / 331962654X
ISBN-13	978-3-319-62654-3 / 9783319626543
Zustand	Neuware