Reporting intellectual capital flow in technology-based companies : case studies of Canadian wireless technology companies

Wai Cheong, Artie NG

Research output: Journal PublicationsJournal Article (refereed)Researchpeer-review

38 Citations (Scopus)

Abstract

Purpose - The paper seeks to explore the development of an intellectual capital flow statement based on a framework that harnesses contemporary research on intellectual capital. Design/methodology/approach - Case studies of wireless technology companies based in Canada are adopted to examine the interrelationship between intellectual capital components with a resource-based view as well as deficiencies in their current financial reporting with respect to intellectual capital. An intellectual capital flow statement is proposed in order to capture the necessary characteristics. Findings - This study confirms the inter-relationship between components of intellectual capital and business growth performance among the selected cases of wireless technology companies. It suggests an "add-on" disclosure of intellectual capital flow that would enhance the usefulness and predictability of performance. Research limitations/implications - This study is based on case studies of six wireless technology companies and may not be generalisable to other technology-based companies. Practical implications - The paper suggests a disclosure method for intellectual capital that mitigates problems with information asymmetry in technology-based companies while maintaining harmony with current financial reporting practice. Originality/value - This paper integrates prior studies and concepts in intellectual capital, technology management and financial accounting theory, aiming to develop an integrated framework for the disclosure of intellectual capital.
Original languageEnglish
Pages (from-to)492-510
Number of pages19
JournalJournal of Intellectual Capital
Volume7
Issue number4
DOIs
Publication statusPublished - 1 Jan 2006

Fingerprint

capital movement
Capital flows
Intellectual capital
Wireless technology
asymmetry
performance
Canada
methodology
management
resources
Values

Keywords

  • Canada
  • Corporate governance
  • Disclosure
  • Intellectual capital
  • Resources
  • Wireless

Cite this

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Reporting intellectual capital flow in technology-based companies : case studies of Canadian wireless technology companies. / NG, Wai Cheong, Artie.

In: Journal of Intellectual Capital, Vol. 7, No. 4, 01.01.2006, p. 492-510.

Research output: Journal PublicationsJournal Article (refereed)Researchpeer-review

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