Reasons behind the demise of IC disclosures in Denmark

What is it about?

Nielsen et al. (in press) discovered that almost all companies that were originally involved in the Danish project of guidelines for intellectual capital statements (ICS) have abandoned their work with ICS a few years after the project ended. The purpose of this paper is to inquire the underlying reasons and conditions that drove these organisations to stop using the acquired framework.

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Why is it important?

In contrast to the rather optimistic-oriented mainstream perspectives of Intellectual Capital research and in line with its critical research stream, this articles offers a systematic analysis of companies´ reasons to stop using Intellectual Capital Statements in practice