6533b858fe1ef96bd12b6443

RESEARCH PRODUCT

A New Third Sector Intellectual Capital Model

Bronzetti GiovanniPaolo TenutaRija MaurizioGraziella SicoliFranco Ernesto Rubino

subject

FinanceSocial reproductionFinancial capitalbusiness.industryIndividual capitalEconomic sectorCapital (economics)Capital employedFinancial systemFixed capitalbusinessIntellectual CapitalIntellectual capital

description

The Intellectual Capital (IC) report has become a fundamental tool in the disclosure of non-profit activities, since it is necessary to use a correct framework to represent IC. To achieve the aim of the paper the work is developed as follows: the existing literature on non-profit organizations (NPOs) and IC is examined and relevant aspects to be measured by IC indicators and disclosed by an IC report in the above context are brought into focus. Then extant frameworks for IC reporting are outlined in order to verify whether they fit the aspects qualified as relevant in NPOs and it is pointed out what they lack with reference to the NPOs context. The aim of the paper is to propose an original framework containing a new set of indicators. The proposed framework is tested in an Italian NPO. The result is to disclose new aspects of activity carried out by NPOs involving knowledge, skill and their relationship with the surrounding community

yearjournalcountryeditionlanguage
2016-01-01
https://doi.org/10.4018/978-1-4666-9455-2.ch002