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Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports

Research output: Contribution to Journal/Magazine › Journal article › peer-review

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Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports. / Beattie, Vivien; Thomson, Sarah.
In: Accounting Forum, Vol. 31, No. 2, 06.2007, p. 129-163.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Beattie, V & Thomson, S 2007, 'Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports', Accounting Forum, vol. 31, no. 2, pp. 129-163. https://doi.org/10.1016/j.accfor.2007.02.001

APA

Beattie, V., & Thomson, S. (2007). Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports. Accounting Forum, 31(2), 129-163. https://doi.org/10.1016/j.accfor.2007.02.001

Vancouver

Beattie V, Thomson S. Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports. Accounting Forum. 2007 Jun;31(2):129-163. doi: 10.1016/j.accfor.2007.02.001

Author

Beattie, Vivien ; Thomson, Sarah. / Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports. In: Accounting Forum. 2007 ; Vol. 31, No. 2. pp. 129-163.

Bibtex

@article{f3e8c7b93a7d461abc85f51c1207c761,
title = "Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports",
abstract = "This methods paper highlights specific issues that arise in using content analysis to investigate intellectual capital (IC) disclosures. The use of content analysis in the IC context is debated through an analysis of prior studies and the use of an illustrative example (Next plc's 2004 annual report). It is concluded that the depth and breadth of the IC concept and the lack of common definitive language make it difficult to establish the extent and nature of disclosure currently provided. The range of choices available to researchers in terms of analysing and measuring IC disclosures further hinders interpretation and comparability. Transparency in the choices made is required. Shared meanings could be developed and the IC concept better understood through increased transparency in the categorisation of IC information, which in turn could further assist in the interpretation and comparison of findings across studies.",
keywords = "Intellectual capital, Corporate disclosure, Methods, Content analysis",
author = "Vivien Beattie and Sarah Thomson",
year = "2007",
month = jun,
doi = "10.1016/j.accfor.2007.02.001",
language = "English",
volume = "31",
pages = "129--163",
journal = "Accounting Forum",
issn = "0155-9982",
publisher = "Elsevier BV",
number = "2",

}

RIS

TY - JOUR

T1 - Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports

AU - Beattie, Vivien

AU - Thomson, Sarah

PY - 2007/6

Y1 - 2007/6

N2 - This methods paper highlights specific issues that arise in using content analysis to investigate intellectual capital (IC) disclosures. The use of content analysis in the IC context is debated through an analysis of prior studies and the use of an illustrative example (Next plc's 2004 annual report). It is concluded that the depth and breadth of the IC concept and the lack of common definitive language make it difficult to establish the extent and nature of disclosure currently provided. The range of choices available to researchers in terms of analysing and measuring IC disclosures further hinders interpretation and comparability. Transparency in the choices made is required. Shared meanings could be developed and the IC concept better understood through increased transparency in the categorisation of IC information, which in turn could further assist in the interpretation and comparison of findings across studies.

AB - This methods paper highlights specific issues that arise in using content analysis to investigate intellectual capital (IC) disclosures. The use of content analysis in the IC context is debated through an analysis of prior studies and the use of an illustrative example (Next plc's 2004 annual report). It is concluded that the depth and breadth of the IC concept and the lack of common definitive language make it difficult to establish the extent and nature of disclosure currently provided. The range of choices available to researchers in terms of analysing and measuring IC disclosures further hinders interpretation and comparability. Transparency in the choices made is required. Shared meanings could be developed and the IC concept better understood through increased transparency in the categorisation of IC information, which in turn could further assist in the interpretation and comparison of findings across studies.

KW - Intellectual capital

KW - Corporate disclosure

KW - Methods

KW - Content analysis

U2 - 10.1016/j.accfor.2007.02.001

DO - 10.1016/j.accfor.2007.02.001

M3 - Journal article

VL - 31

SP - 129

EP - 163

JO - Accounting Forum

JF - Accounting Forum

SN - 0155-9982

IS - 2

ER -