Purpose – The purpose of this paper is to describe a research method successfully used to study intellectual capital (IC) and IC flows through a highly networked marketplace. Design/methodology/approach – The method integrates computer-assisted content analysis (CA) and multivariate...

Purpose – The paper aims to study and compare the Australian Red Cross Blood Service (ARCBS) annual (AR) and intellectual capital reports (ICR) with an earlier study. The paper seeks to analyse the reporting practices of intellectual capital (IC) within this organisation....

This study examines the annual reports of each of the top 30 firms listed on the Colombo Stock Exchange in the period 1998/1999 to 1999/2000, using the ‘content analysis’ method. The findings indicate that the most reported accounting category during this period was external capital and the...