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  • 1
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: There are two aims of this introductory article: first, to draw attention to the gaps in the research literature; and second to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. Suggests that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organisations and the wider social fabric. Also looks to possible new ways of accounting for intangibles within public and private sector organisations.
    Type of Medium: Electronic Resource
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  • 2
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Addresses the Accounting, Auditing & Accountability Journal's actions and issues of concern to the accounting academic community and describes some interdisplinary perspectives on accounting, auditing and accountability (IPAAA). Concludes that the IPAAA movement has clearly arrived in the accounting discipline and has firmly established its place in the international scholarly community.
    Type of Medium: Electronic Resource
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  • 3
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Public accounts committees (PACs) in Australia as elsewhere are usually discussed and assessed in terms of their contributions to realizing the accountability of ministers and their departments to Parliament. Analysis of the history of the Joint Committee of Public Accounts (JCPA) of the Australian Commonwealth Parliament for the period 1914-1932 shows, however, that the committee's claimed centrality to financial accountability in government guaranteed neither the content of the issues which commanded its attention nor its survival. Suggests that the activities and standing of the JCPA were emergent contextually rather than design predetermined. Discusses the implications of these findings for further research.
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  • 4
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: To date, managing intellectual capital has focussed on maximising possibilities to create knowledge, while minimising chances of losing knowledge. However, effective intellectual capital management should consider another dimension: orphan knowledge. Orphan knowledge relates to questions such as: Do organisations "unlearn" things or forget things and repeat past mistakes? Do some organisations unnecessarily duplicate equivalent activities within different areas of the organisation? If orphan knowledge exists, then organisations need to understand their potential for creating orphan knowledge. This paper defines orphan knowledge, and provides evidence of its potential by developing various scenarios and relating case-study analysis from a sample of Australasian organisations. Indications are that even in organisations considered current "best practice" in managing intellectual capital, there is a medium to high potential for orphan knowledge to be created. Future research will determine whether different knowledge types, namely explicit versus tacit knowledge, have differing potentials for knowledge orphaning. Further research will consider the chief knowledge officer's role in preventing and recovering organisation orphan knowledge.
    Type of Medium: Electronic Resource
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  • 5
    ISSN: 0268-3946
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Psychology , Economics
    Notes: Using data from 1,080 study participants, this study simulates a hiring scenario in which personality measures are used to screen candidates for a hypothetical expatriate (expat) position. On the basis of recent research indicating that selected "big five" personality variables are related to expat assignment success, an expatriate composite score was computed-based on NEO personality inventory and Hogan personality inventory scale scores. Across these two personality instruments, four samples, and eight selection ratios, a greater proportion of women versus men are consistently "selected". Statistical tests confirm that the use of personality criteria results in gender being significantly associated with selection outcomes. These results are consistent with arguments that women are dispositionally advantaged with respect to international assignments. These findings contrast sharply with extant evidence indicating that women hold relatively few expat positions.
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  • 6
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Purpose - The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of a client organisation's intellectual capital management, measurement and reporting (ICMMR) practices. The article aims to highlight the benefits of adopting an integrated approach to investigating intellectual capital (IC) and proposes the Intellectual Capital Value Creation (ICVC) framework as an analytical model for extending the breadth and depth of existing management consulting and research practices into ICMMR. Design/methodology/approach - The methods deployed by the project team during the consulting project included semi-structured interviews and content analyses. Furthermore, the ICVC framework was developed and deployed as an analytical model to facilitate the investigation of the client organisation's ICMMR practices. Findings - To the client organisation, the ICVC framework proved beneficial in that it enabled senior management to visualise their knowledge resources and how these contribute to organisational value creation. To the project team, the ICVC framework facilitated the identification of organisational knowledge management gaps, highlighting weaknesses in the client organisation's utilisation of its knowledge resources. The framework provides a structured approach for investigating organisations' ICMMR practices and locating and analysing these within a strategic context. Originality/value - The paper highlights to management consultants and others the importance of investigating client organisations' ICMMR practices in an integrated manner and demonstrates to organisations the strategic significance of making "visible" their invisible sources of value creation.
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  • 7
    ISSN: 0268-3946
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Psychology , Economics
    Notes: Using instrumentation grounded in the "Big Five" theoretical framework, this paper empirically examines personality as a predictor of career strategy behavior. Results support expectations that some aspects of personality (e.g. being extroverted or sociable) are associated with greater use of strategies involving relationships with others (e.g. seeking mentoring relationships). Other results indicate an association between personality dimensions (e.g. "openness to experience" or "intellectance") and more self-directed career strategies (e.g. developing skill/career flexibility). Implications of these results and directions for future study are discussed.
    Type of Medium: Electronic Resource
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  • 8
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This study explores academic activities with particular reference to research in the accounting and management disciplines. It explores emerging social constructions of the role of research in academic work and the concept of what is deemed to constitute "quality" research. To this end it presents the results of an exploratory set of interviews with a sample of "gatekeepers", namely professors and heads of accounting and management departments in British and Australian universities. They offer insights into the factors determining their construction of what constitutes quality in an academic's research and publishing record, their ranking of various publication types and of publication activity generally, and their assessment of the influence of government policy priorities on the social construction of research quality.
    Type of Medium: Electronic Resource
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  • 9
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Examines the new challenges that have been posed by the information society and the new demands posed on management. The term "knowledge-based economy" has become universal, the rules of business are being rewitten and the industrial era enterprise models are no longer adequate to meet the dynamic condition of a changing world market. Companies have become aware of the importance of managing the external communication since this issue is considered important for the company's ability to generate value. Various studies of investors and analysts' request for information indicate a substantial difference between the amount of information found in companies' annual reports and the type of information demanded by the market. The articles in this special edition of Journal of Intellectual Capital represent main current research activities into the area of intellectual capital (IC) in Europe and also Australia. The articles represent the wide scope of research that is being carried out in the expansive field of the measurement, analysis and management of IC.
    Type of Medium: Electronic Resource
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  • 10
    ISSN: 1469-1930
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Few authors have examined the intellectual capital of non-profit organizations or discussed their strategic management in terms of intangibles. The Australian Red Cross Blood Service (ARCBS), a third sector organization, is the subject of this study. The purpose of the study is to better understand the value dimensions of the ARCBS from an external stakeholder perspective. Outcomes include the creation of a value hierarchy, inclusive of the views of 11 stakeholder groups. The results show overall agreement amongst stakeholders about the four most highly valued key performance areas (KPAs) of ARCBS (safe product, product sufficiency, donor and volunteer management and public confidence). However, there were many differences between different stakeholder groups in their perceptions of the relative importance of the nine KPAs and their constituent attributes. As a result of the study ARCBS has a basis to manage strategy, organizational performance and communication with stakeholders.
    Type of Medium: Electronic Resource
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