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Intellectual Capital in German Non-profit Organisations - An Empirical Study (Hardcover, 1st ed. 2018)
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Intellectual Capital in German Non-profit Organisations - An Empirical Study (Hardcover, 1st ed. 2018)
Series: Contributions to Management Science
Expected to ship within 12 - 19 working days
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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.
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