Title: Intellectual capital reporting: a knowledge tool to coordinate a group of regional non-profit organisations
Authors: Stefania Veltri; Giovanni Bronzetti; John Dumay
Addresses: Department of Business Administration and Law, University of Calabria, Ponte P. Bucci, Arcavacata di Rende (CS) 87036, Italy ' Department of Business Administration and Law, University of Calabria, Ponte P. Bucci, Arcavacata di Rende (CS) 87036, Italy ' Department of Accounting and Corporate Governance, Faculty of Business and Economics, Macquarie University, Level 3, E4A Building, Room 329, NSW 2109, Sidney, Australia
Abstract: Whilst many organisations worldwide have stopped disclosing intellectual capital (IC), to the best of our knowledge, the only longstanding NPO still measuring, managing and reporting its IC is a large Italian non-profit organisation (NPO), ANPAS Piemonte. The main aim of the article is thus to investigate the reasons why ANPAS Piemonte continues to deal with IC, to examine the determinants of this choice, the costs and the benefits management gets from IC measurement, management and reporting. In other words, the paper aims to explore the IC reporting process from an internal, managerial point of view. The paper employs a case study methodology to address its aim and the main investigation tool on the IC reporting process was semi-structured interviews to the management of ANPAS Piemonte that launched and continues to carry on the IC project within the investigated NPO.
Keywords: intellectual capital; intellectual capital report; knowledge tool; managerial tool; internal perspective; non-profit organisations; NPOs; case study; Italy; regional group.
International Journal of Knowledge-Based Development, 2017 Vol.8 No.4, pp.313 - 333
Received: 24 Oct 2016
Accepted: 27 Mar 2017
Published online: 21 Nov 2017 *