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Table of Contents
Definitions; References; Acknowledgements; Contents; List of Abbreviations; List of Figures; List of Tables; Chapter 1: Introduction; References; Chapter 2: A Conceptual Framework of Intellectual Capital; 2.1 Intellectual Capital; 2.2 Historical Background of Intellectual Capital; 2.3 Related Concepts; 2.4 The Accounting Perspective on Intellectual Capital; 2.5 Motivation for Intellectual Capital Reporting; 2.6 Challenges of Intellectual Capital Reporting; 2.7 Discussion on Intellectual Capital Measurement; 2.8 External Communication of Intellectual Capital.
2.9 Frameworks for the Disclosure of Intellectual Capital2.9.1 Intangible Asset Monitor; 2.9.2 Skandia Navigator; 2.9.3 Intellectual Capital Statement by the Danish Agency for Trade and Industry; 2.9.4 MERITUM Project and E*KNOW NET Project; 2.9.5 ``Wissensbilanz-Made in Germany ́́and ``Intellectual Capital Statement-Made in Europe (InCaS);́́ 2.9.6 Integrated Reporting IR; 2.10 Intellectual Capital in Context of the Current Research; References; Chapter 3: Introduction to the Non-Profit Sector; 3.1 Distinction of the Three Sectors; 3.2 The German Non-Profit Sector.
3.3 Segmentation of the Third Sector and Types of German NPOs3.4 Intellectual Capital in Non-Profit Organisations; 3.5 IC Reporting of Non-Profit Organisations; References; Chapter 4: Methodology; 4.1 Research Aims and Research Questions; 4.2 Research Philosophy; 4.3 The Influence of the Researcher; 4.4 Ethical Reflection; References; Chapter 5: Theoretical Framework for Intellectual Capital Reporting of NPOs; 5.1 Agency Theory; 5.2 Stakeholder Theory; 5.3 Legitimacy Theory; 5.4 Institutional Theory; 5.5 Resource-Based View; 5.6 Resource Dependency Theory.
5.7 Theoretical Framework for the Motivation of Intellectual Capital Disclosure of NPOsReferences; Chapter 6: Methods; 6.1 Research Approach; 6.2 Problem-Centred Expert Interviews; 6.3 Content Analysis; 6.4 The Sample; 6.4.1 Foundation of the Sample; 6.4.2 Longevity; 6.4.3 Size and Composition of Workforce; 6.4.4 Revenue; 6.4.5 Level of Internationality; 6.4.6 Fundraising Performance; 6.4.7 Location; 6.4.8 Description of Sample; 6.5 Data Collection; 6.6 Approaches to Analysis; 6.6.1 Introduction of Software Utilised; 6.6.2 Analysis of Documents; 6.6.3 Analysis of Interviews.
6.6.4 Basic Consideration for Analysis6.7 Development of the Coding Frame; 6.8 Coding of Selected Material; References; Chapter 7: Presentation of Results; 7.1 Documents; 7.1.1 Advancement of Coding Frame; 7.1.2 Capitals; 7.1.3 Disclosure; 7.1.4 Variables; 7.2 Interviews; 7.2.1 Advancement of Coding Frame; 7.2.2 Capitals; 7.2.3 Disclosure; 7.2.4 Variables; 7.3 Comparison; 7.4 Dependencies and Interdependencies of Necessary Resources and Demands; 7.5 Summary of the Main Findings; References; Chapter 8: Discussion; 8.1 Current State of Disclosure of Intellectual Capital by German NPOs.
2.9 Frameworks for the Disclosure of Intellectual Capital2.9.1 Intangible Asset Monitor; 2.9.2 Skandia Navigator; 2.9.3 Intellectual Capital Statement by the Danish Agency for Trade and Industry; 2.9.4 MERITUM Project and E*KNOW NET Project; 2.9.5 ``Wissensbilanz-Made in Germany ́́and ``Intellectual Capital Statement-Made in Europe (InCaS);́́ 2.9.6 Integrated Reporting IR; 2.10 Intellectual Capital in Context of the Current Research; References; Chapter 3: Introduction to the Non-Profit Sector; 3.1 Distinction of the Three Sectors; 3.2 The German Non-Profit Sector.
3.3 Segmentation of the Third Sector and Types of German NPOs3.4 Intellectual Capital in Non-Profit Organisations; 3.5 IC Reporting of Non-Profit Organisations; References; Chapter 4: Methodology; 4.1 Research Aims and Research Questions; 4.2 Research Philosophy; 4.3 The Influence of the Researcher; 4.4 Ethical Reflection; References; Chapter 5: Theoretical Framework for Intellectual Capital Reporting of NPOs; 5.1 Agency Theory; 5.2 Stakeholder Theory; 5.3 Legitimacy Theory; 5.4 Institutional Theory; 5.5 Resource-Based View; 5.6 Resource Dependency Theory.
5.7 Theoretical Framework for the Motivation of Intellectual Capital Disclosure of NPOsReferences; Chapter 6: Methods; 6.1 Research Approach; 6.2 Problem-Centred Expert Interviews; 6.3 Content Analysis; 6.4 The Sample; 6.4.1 Foundation of the Sample; 6.4.2 Longevity; 6.4.3 Size and Composition of Workforce; 6.4.4 Revenue; 6.4.5 Level of Internationality; 6.4.6 Fundraising Performance; 6.4.7 Location; 6.4.8 Description of Sample; 6.5 Data Collection; 6.6 Approaches to Analysis; 6.6.1 Introduction of Software Utilised; 6.6.2 Analysis of Documents; 6.6.3 Analysis of Interviews.
6.6.4 Basic Consideration for Analysis6.7 Development of the Coding Frame; 6.8 Coding of Selected Material; References; Chapter 7: Presentation of Results; 7.1 Documents; 7.1.1 Advancement of Coding Frame; 7.1.2 Capitals; 7.1.3 Disclosure; 7.1.4 Variables; 7.2 Interviews; 7.2.1 Advancement of Coding Frame; 7.2.2 Capitals; 7.2.3 Disclosure; 7.2.4 Variables; 7.3 Comparison; 7.4 Dependencies and Interdependencies of Necessary Resources and Demands; 7.5 Summary of the Main Findings; References; Chapter 8: Discussion; 8.1 Current State of Disclosure of Intellectual Capital by German NPOs.