Intellectual Capital in German Non-profit Organisations
An Empirical Study
Authors: Blankenburg, Katrin
Free Preview- 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
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- About this book
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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.
- Table of contents (9 chapters)
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Introduction
Pages 1-8
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A Conceptual Framework of Intellectual Capital
Pages 9-47
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Introduction to the Non-Profit Sector
Pages 49-72
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Methodology
Pages 73-78
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Theoretical Framework for Intellectual Capital Reporting of NPOs
Pages 79-97
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Table of contents (9 chapters)
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Bibliographic Information
- Bibliographic Information
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- Book Title
- Intellectual Capital in German Non-profit Organisations
- Book Subtitle
- An Empirical Study
- Authors
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- Katrin Blankenburg
- Series Title
- Contributions to Management Science
- Copyright
- 2018
- Publisher
- Springer International Publishing
- Copyright Holder
- Springer International Publishing AG
- eBook ISBN
- 978-3-319-62655-0
- DOI
- 10.1007/978-3-319-62655-0
- Hardcover ISBN
- 978-3-319-62654-3
- Softcover ISBN
- 978-3-319-87364-0
- Series ISSN
- 1431-1941
- Edition Number
- 1
- Number of Pages
- XXII, 233
- Number of Illustrations
- 21 b/w illustrations, 11 illustrations in colour
- Topics
