Intellectual Capital in German Non-profit Organisations

An Empirical Study

  • KatrinĀ Blankenburg

Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Table of contents

  1. Front Matter
    Pages i-xxii
  2. Katrin Blankenburg
    Pages 1-8
  3. Katrin Blankenburg
    Pages 9-47
  4. Katrin Blankenburg
    Pages 49-72
  5. Katrin Blankenburg
    Pages 73-78
  6. Katrin Blankenburg
    Pages 99-132
  7. Katrin Blankenburg
    Pages 133-178
  8. Katrin Blankenburg
    Pages 179-210
  9. Katrin Blankenburg
    Pages 211-220
  10. Back Matter
    Pages 221-233

About this book


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.


Intellectual Property NGO NPO Stakeholder Theory Framework for IC Disclosure

Authors and affiliations

  • KatrinĀ Blankenburg
    • 1
  1. 1. Hamburg University of Applied SciencesHamburgGermany

Bibliographic information