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  • © 2018

Intellectual Capital in German Non-profit Organisations

An Empirical Study

  • Includes a practice oriented framework for NPOs that wish to provide their stakeholders with crucial information on their intellectual capital
  • Highlights interdependencies of resources necessary for NPOs to work successfully
  • Offers a theoretical framework for the motivation of intellectual capital disclosure of NPOs for future research

Part of the book series: Contributions to Management Science (MANAGEMENT SC.)

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Table of contents (9 chapters)

  1. Front Matter

    Pages i-xxii
  2. Introduction

    • Katrin Blankenburg
    Pages 1-8
  3. A Conceptual Framework of Intellectual Capital

    • Katrin Blankenburg
    Pages 9-47
  4. Introduction to the Non-Profit Sector

    • Katrin Blankenburg
    Pages 49-72
  5. Methodology

    • Katrin Blankenburg
    Pages 73-78
  6. Methods

    • Katrin Blankenburg
    Pages 99-132
  7. Presentation of Results

    • Katrin Blankenburg
    Pages 133-178
  8. Discussion

    • Katrin Blankenburg
    Pages 179-210
  9. Conclusion

    • Katrin Blankenburg
    Pages 211-220
  10. Back Matter

    Pages 221-233

About this book

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.

Authors and Affiliations

  • Hamburg University of Applied Sciences, Hamburg, Germany

    Katrin Blankenburg

Bibliographic Information

Buy it now

Buying options

eBook USD 84.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 109.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access