Institut for Forretningsudvikling og Teknologi

Explaining the demise of the intellectual capital statement in Denmark

Publikation: Bidrag til tidsskrift/Konferencebidrag i tidsskrift /Bidrag til avisTidsskriftartikelForskningpeer review


    Christian Nielsen, Aalborg Universitet, Robin Roslender, University of Dundee, Scotland,
  • Stefan Schaper
Purpose – The purpose of this paper is to provide an overview of the Danish Guideline Project (DGP) and its
subsequent fate within participating companies since its conclusion in late 2002. Particular focus is placed on
the traction that the intellectual capital statement (ICS) approach to reporting, as the principal outcome of the
project, was able to acquire in practice.

Design/methodology/approach – Following the reconstruction of the original sample of 102 companies
that originally participated in the project, a survey using semi-structured interviews was pursued among
64 individuals who were identified as having some involvement with the guideline project and/or producing
ICSs in these companies. In addition to the interviews, a range of secondary information has been used to
supplement the primary data and research protocol.

Findings – The project was found to have enjoyed only modest success and thereby failed to achieve any
substantial traction among the participating companies and related public stakeholders. On balance,
however, respondents believed that the exercise had been a positive experience, with benefits for the internal
management of the companies, as well as for human capital (employees). The obstacles that radical initiatives
such as the ICS continue to face should not be underestimated.

Research limitations/implications – A single study of a specific initiative necessarily entails many
limitations. It is conceivable that the views of some of the participants in the guideline project who are absent
from the present sample may provide details of a different experience, although it is unlikely that these would
seriously challenge the findings reported here.

Originality/value – This study is the first to explore the fate of the critically acclaimed ICS approach among
companies participating in the DGP.
TidsskriftAccounting, Auditing and Accountability Journal
Sider (fra-til)38 - 64
StatusUdgivet - 2017

Se relationer på Aarhus Universitet Citationsformater

ID: 107847607