Abstract Purpose – The purpose of this paper is to examine the point of convergence between the process of drawing up the intellectual capital statement (ICS) and the corporate social responsibility statement (CSRS). Design/methodology/approach – The theoretical paradigm underlying the authors’ research is interpretivism. In particular, this study is conducted in light of the “action research” perspective. Data have been gathered by in-depth interviews with managers and from group discussions. Findings – The results demonstrate that is possible and also convenient to overlap the tasks to be done in the process of drawing up the ICS and the CSRS. Originality/value – This paper is of interest to both scholars and professionals because it presents the results of an empirical study into the critical success factors for implementing the development of ICS and simultaneously of CSRS. Paper type-Research paper

Demartini, P., Paoloni, P. (2013). Awareness of your own Intangible Assets. JOURNAL OF INTELLECTUAL CAPITAL, 14(3), 360-375 [10.1108/JIC-03-2013-0039].

Awareness of your own Intangible Assets

DEMARTINI, PAOLA;
2013-01-01

Abstract

Abstract Purpose – The purpose of this paper is to examine the point of convergence between the process of drawing up the intellectual capital statement (ICS) and the corporate social responsibility statement (CSRS). Design/methodology/approach – The theoretical paradigm underlying the authors’ research is interpretivism. In particular, this study is conducted in light of the “action research” perspective. Data have been gathered by in-depth interviews with managers and from group discussions. Findings – The results demonstrate that is possible and also convenient to overlap the tasks to be done in the process of drawing up the ICS and the CSRS. Originality/value – This paper is of interest to both scholars and professionals because it presents the results of an empirical study into the critical success factors for implementing the development of ICS and simultaneously of CSRS. Paper type-Research paper
Demartini, P., Paoloni, P. (2013). Awareness of your own Intangible Assets. JOURNAL OF INTELLECTUAL CAPITAL, 14(3), 360-375 [10.1108/JIC-03-2013-0039].
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11590/143571
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 13
  • ???jsp.display-item.citation.isi??? ND
social impact