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[Editorial] Intellectual capital accounting in the age of integrated reporting: a commentary

Abhayawansa, Subhash; Guthrie, James and Bernardi, Cristiana (2019). [Editorial] Intellectual capital accounting in the age of integrated reporting: a commentary. Journal of Intellectual Capital (Early Access).

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DOI (Digital Object Identifier) Link: https://doi.org/10.1108/jic-12-2018-0222
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Abstract

Purpose – The purpose of this paper is to explore the extent to which the practice of integrated reporting (IR) in organisations can be a vehicle for furthering and sustaining the practice of accounting for intellectual capital (IC). It introduces the eight papers forming this Journal’s special issue on “Extending Intellectual Capital through Integrated Reporting” that demonstrate how organisations are developing practices at the nexus of IC and IR.

Design/methodology/approach – The paper takes the form of a review of the eight papers, and it connects the outcomes from these papers into some future research directions based on an interpretive approach and the authors’ expertise on IC and IR.

Findings – The papers published in this special issue provide a useful foundation for extending the research project on IR-led IC accounting. However, there is a lack of research in this special issue that goes much beyond third-stage IC research, which is directed at strengthening IC practices inside organisational boundaries.

Research limitations/implications – This commentary highlights that IR provides many opportunities to reinvigorate the field of IC accounting. Insights provided in this commentary may be relevant to understand and evaluate future iterations of IC accounting.

Practical implications – While it is essential to understand how IR works in practice moving beyond organisational boundaries it is even more critical if companies are to survive and thrive in an increasingly turbulent business operating environment. Thus, this commentary offers arguments as to how IC and IR research can extend into fourth and fifth stage research paradigms.

Originality/value – This commentary places the eight papers published in the Journal’s special issue on “Extending Intellectual Capital through Integrated Reporting” within the context of IC accounting to explain the trajectory of research that connects IC and IR and reveals gaps in this field of research.

Item Type: Journal Item
Copyright Holders: 2019 Emerald Publishing Limited
ISSN: 1469-1930
Extra Information: Editorial for the Journal of Intellectual Capital Special Issue "Extending Intellectual Capital Through Integrated Reporting" (Eds. Abhayawansa, S., Guthrie, J. and Bernardi, C.).
Keywords: intellectual capital; integrated reporting; international integrated; reporting council
Academic Unit/School: Faculty of Business and Law (FBL) > Business > Department for Accounting and Finance
Faculty of Business and Law (FBL) > Business
Faculty of Business and Law (FBL)
Item ID: 58445
Depositing User: Cristiana Bernardi
Date Deposited: 04 Jan 2019 15:42
Last Modified: 09 Nov 2019 09:28
URI: http://oro.open.ac.uk/id/eprint/58445
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