Chapter 9 Conclusions

• Published date: 31 December 2010
• DOI: https://doi.org/10.1108/S1479-3512(2011)0000021017
• Date: 31 December 2010
• Pages: 81-90
• Author: Indra Abeysekera

CHAPTER 9

CONCLUSIONS

9.1. INTRODUCTION

This chapter provides a brief overview of the contents of this report and

evaluates its contribution to the literature. Section 9.2 brief‌ly summarises

the motivation behind the study and the scope of the research. Section 9.3

brief‌ly summarises the data, methodology and results. Section 9.4 outlines

policy recommendations. Section 9.5 describes the limitations of this study.

The last section suggests possible directions for future research that arise

from the issues dealt with in this study.

9.2. MOTIVATION AND SCOPE OF THE RESEARCH

Several studies have investigated intellectual capital disclosure, but this

study differs from previous ones on three counts. First, this study

investigates narrative, visual and numerical disclosures of intellectual capital

and their association with the corporate growth aspect of reputation.

Second, it investigates the perceptions of directors in the fastest growing

f‌irms about disclosure of intellectual capital resources and the extent to

which it enhances the revenue growth reputation. Third, using focused

interviews, it examines the aims of intellectual capital disclosure, preferences

for narrative, visual and numerical disclosure, and reasons for disclosure

and/or non-disclosure of intellectual capital value drivers on company-

sponsored websites.

81