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Explaining the demise of the intellectual capital statement in Denmark

Nielsen, Christian; Roslender, Robin; Schaper, Stefan - In: Accounting, Auditing & Accountability Journal 30 (2017) 1, pp. 38-64

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...

Persistent link: https://www.econbiz.de/10014642178

Continuities in the use of the intellectual capital statement approach : elements of an institutional theory analysis

Nielsen, Christian; Roslender, Robin; Schaper, Stefan - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 1, pp. 16-28

Persistent link: https://www.econbiz.de/10011484199

Lessons for progressing narrative reporting : learning from the experience of disseminating the Danish Intellectual Capital Statement approach

Roslender, Robin; Nielsen, Christian - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 3, pp. 161-171

Persistent link: https://www.econbiz.de/10011775369

Explaining the demise of the intellectual capital statement in Denmark

Nielsen, Christian; Roslender, Robin; Schaper, Stefan - In: Accounting, auditing & accountability journal 30 (2017) 1, pp. 38-64

Persistent link: https://www.econbiz.de/10011629772