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Medientyp: E-Artikel Titel: Do Stakeholder Expectations Shape Organizational Intellectual Capital Reports? Beteiligte: Veltri, Stefania Erschienen: Wiley, 2014 Erschienen in: Knowledge and Process Management Sprache: Englisch DOI: 10.1002/kpm.1450 ISSN: 1092-4604; 1099-1441 Schlagwörter: Management of Technology and Innovation ; Strategy and Management Entstehung: Anmerkungen: Beschreibung: <jats:p>This paper positions the analysis of intellectual capital (IC) reporting within the stakeholder accountability paradigm. Within this paradigm, corporate information is seen as essential to provide an account to stakeholder groups and for management to discharge its accountability. A good relationship with various stakeholders could gain support and approval from them, which is beneficial for the organization to survive and succeed in a sustainable manner in society. IC information can be included in social accounting area including in this generic term all accounts which go beyond the economic. The research question of the paper (do stakeholders play a role in shaping organizational IC report?) is addressed through a case study of a large Italian nonprofit organization (NPO), ANPAS Piemonte, chosen because it is the only NPO producing audited IC reports in Italy from 2003. The research has been carried out under a qualitative approach and employed two qualitative tools (document analysis and semistructured interview). From the analysis of qualitative data, it emerges that ANPAS Piemonte adopts a management approach to stakeholders, trying to handle stakeholders' expectations for his managerial purposes instead of involving stakeholders in organizational decision‐making process. Copyright © 2014 John Wiley & Sons, Ltd.</jats:p>