1. 3rd presentation of IC reporting

2. Method of Identifying IC-related information contentanalysis (Guthrie & Petty, 2000)Manually VS Computer-based 3. Process of content analysis manuallyDevelop the categories of ICCoding (put IC-related information into the classification based on the selected criterion )Analysis (the amount of items ) 4. Limitation of Manual TypeManually Labor-intensive/the volume of text is limited Different coding methods applications Coding , Identification and Categorization are highly subjective (sensitivity, personal bias) Difficult to replicate studies Top-down 5. Computer-based Tool Electronic search (Bontis, 2002)Process: Electronic database (11000 Canadian Annual report) Terminology was compiled based on several intellectualcapital books and articles Each of these terms was searched individually in thedatabase. 6. Limitation of Electronic search (Bontis, 2002)Computer-basedDifficult to recognize the synonyms andwords with multiple meaningsContext of the keywords is ignoredInadequate to investigate the IC discloseTop-down 7. The development of Computer-basedtools Dictionary keyword-based tools(Lee &Guthrie, 2010) Concept-based tools(Lee & Guthrie, 2010) Classification assistant tools(Lee & Guthrie,2010) Nvivo Electronic taxonomies tools(Lee & Guthrie,2010) Intelligent Taxonomy Factiva (Lee & Guthrie,2010) 8. Intelligent Taxonomy Factiva 9. Mappingbetween accepted IC terms (Guthrie and Petty2000)and the Factiva (Lee & Guthrie, 2010) intelligent taxonomy terms 10. Contribution VS Limitation Factiva (Lee & Guthrie, 2010)Contribution LimitationIdentify the IC-related information that The mapping is not accurate enoughare not mentioned in the academic(e.g Recruitment )articlesThe contents that are mined are not just The content that are mined are notlimited to the Annual Report transparent enough (e.g marketing )Neutral and negative news are also Some contents are difficult to be put intoidentified practiceBottom-up method is used 11. The development of the contentanalysis ManuallyAutomatically Intelligent Annual ReportsSustainability reports (Cinquini,et.al, 2012)PositivePositive Neutral Negative (Lee & Guthrie, 2010)Top- down Bottom-up (Lee & Guthrie, 2010) 12. Content analysis advantages VS disadvantagesadvantages disadvantagesCapture the IC trends in reporting Few explanation of the nature of IC information allocated to IC categoriesCompare the different level of IC disclose Insufficient for discovering potential ICamong the different organizationselements that are not already declared/revealed in the literatureA technique for analyzing textualInsufficient for the purposes of identifyingrepositories underlying relationships of ICTo clear the process of how IC isThe contents that are analyzed are quitecategorized by different researchers limitedBenchmarking 13. How to overcome the limitation of content analysisSemantic technologySemantic technology understands the real meaning of words based ontheories of human comprehensionGives Structure to Unstructured DataIntegrates Data from Multiple SourcesAble to Deeply Mine Data 14. How to use Semantic Technology toidentify ICThe first thing is to develop and refine the ontology 15. The top-down ontology isdeveloped based on theliterature review(Lammi,2012)Good enough? 16. The 1st barrier of developing ontology What is IC? Information about employees =?=human capital Information about organization=?=structural capital Information about customers and suppliers =?=relational capital 17. The 2nd barrier of developing ontology How to map the IC-related information with the classification of IC ?(see the excel) 18. The further research How to develop the IC ontology that helps toidentify IC-related information effectively? Which intelligent approach can be used to fillthe research gap? 19. Literature Review An Yi, & Davey, H. (2010). Intellectual capital disclosure in Chinese (mainland ). Journal ofintellectual capital 11(3), 326-347. Bontis, N. (2002). Intellectual Capital Disclosure in Canadian Corporations. Journal of HumanResource Costing & Accounting. Laurence Lock Lee, & Guthrie, J. (2010). Visualising and measuring intellectual capital in capitalmarkets: a research method. Journal of Intellectual Capital, 11(1), 4-22. Lino Cinquini, Emilio Passetti, Andrea Tenucci, & Frey, M. (2012). Anlyzing inellectual capitalinformation in sustainability reports: some empirical evidence Journal of Intellectual Capital, 13(4). Lammi, A. (2012). Intellectual Capital Strategy-Integrating Strategic Management and IntellectualCapital Ontology J.Guthrie, R. P., K. Yongvanich, F.Ricceri. (2004). Using content analysis as a research method toinquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282-293. Viven Beattie , & Thomson, S. J. (2006). Lifting the Lid on the use of Content analysis to investigateintellectual capital disclosure. Mouritsen, J. (2009). Classification, measurement and the ontology of intellectual capital entitiesJournal of Human Resource Costing & Accounting, 13(2), 154-162. Mouritsen, J. (2006). Problematising intellectual capital research: ostensive versus performative IC.Accounting, Auditing& Accountability Journal 19(6), 820-841. 20. Thank you very much!