1.

Record Nr.

UNINA9910298184803321

Autore

Blankenburg Katrin

Titolo

Intellectual Capital in German Non-profit Organisations [[electronic resource] ] : An Empirical Study / / by Katrin Blankenburg

Pubbl/distr/stampa

Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018

ISBN

3-319-62655-8

Edizione

[1st ed. 2018.]

Descrizione fisica

1 online resource (XXII, 233 p. 32 illus., 11 illus. in color.)

Collana

Contributions to Management Science, , 1431-1941

Disciplina

658.4

Soggetti

Corporate governance

Nonprofit organizations

Public relations

Organization

Planning

Mass media

Law

Corporate Governance

Non-Profit Organizations and Public Enterprises

Corporate Communication/Public Relations

IT Law, Media Law, Intellectual Property

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Introduction -- A Conceptual Framework of Intellectual Capital -- Introduction to the Non-profit Sector -- Methodology -- Theoretical Framework for Intellectual Capital Reporting of NPOs -- Methods -- Presentation of Results -- Discussion -- Conclusion -- Appendix: List of Codes.

Sommario/riassunto

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.