Chapter 8 Findings and interpretation – Interviews

• Published date: 31 December 2010
• Date: 31 December 2010
• DOI: https://doi.org/10.1108/S1479-3512(2011)0000021016
• Pages: 69-79
• Author: Indra Abeysekera

CHAPTER 8

FINDINGS AND INTERPRETATION –

INTERVIEWS

8.1. INTRODUCTION

This chapter outlines the f‌indings from the interviews conducted with

company directors, chief executive off‌icers or senior executives that meet the

third objective of this study. Section 8.2 outlines the aims of intellectual

capital disclosure of the fastest growing f‌irms on company-sponsored

websites. Section 8.3 explains the reasons behind selection of disclosure

types on website disclosure – narrative, visual and numerical. Section 8.4

outlines the factors contributing to the disparity between directors’

perception about the importance of intellectual capital value drivers and

disclosure of these items on company-sponsored websites. Section 8.5

provides a summary of the chapter.

8.2. AIMS OF DISCLOSURE AND TARGETED

STAKEHOLDERS

Several forces shape the intellectual capital disclosure activities on company

websites. The interviews examined the understanding of the aims of website

disclosure. These aims, mediating factors and targeted stakeholders

determine the extent of disclosure of intellectual capital items. Firms

communicate these items through narrative, visual and numerical disclo-

sures. The respondents revealed that annual growth in revenue is one

dimension of revenue growth reputation enhancement, which explains

the limited explanation of the model. Several other factors contribute to

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