Theoretical Framework for Intellectual Capital Reporting of NPOs

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


A theoretical framework for the motivation of intellectual capital disclosure of NPOs is developed based on links between six theories. According to literature the theories most frequently used for research into this topic of IC measurement and reporting were agency theory, legitimacy theory, resource-based view, and stakeholder theory. These theories are introduced in light of IC reporting of NPOs to facilitate a transparent and comprehensible choice of a theory applied. Additionally, since legitimacy theory is part of institutional theory, and resource-based view and resource dependency theory are based on the same assumptions, these theories are presented as well. Since each of the presented theories provides valuable answers to the question as to what motivates NPOs to disclose their IC, a table offers an overview on the key perspective of the six theories while a graph highlights the links between the theories. As a result stakeholder theory and resource dependency theory are utilised as the theoretical framework for the analysis of the data collected to address the research questions.


Intellectual Capital Disclosure Resource Dependence Theory Stakeholder Theory Legitimacy Theory Resource-based View 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

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

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