Divulgación voluntaria de intangibles y legitimación: La industria productora de aceite de oliva
Journal Name:
- Intangible Capital
Publication Year:
- 2012
Keywords (Original Language):
Author Name | University of Author | Faculty of Author |
---|---|---|
REFERENCES
ABEYSEKERA, I. (2006). The project of intellectual capital disclosure: researching the research.
Journal of Intellectual Capital, 7(1): 61-75. http://dx.doi.org/10.1108/14691930610639778
ABEYSEKERA, I.; GUTHRIE, J. (2005). Annual reporting trends of Intellectual Capital in Sri
Lanka. Critical Perspectives on Accounting, 16(3): 151-163. http://dx.doi.org/10.1016/S1045-
2354(03)00059-5AGENCIA PARA EL ACEITE DE OLIVA (AAO) (2012). Información del sector: entidades
almazaras, disponible online en: http://aplicaciones.magrama.es/pwAgenciaAO/InfSectorEntidades.aao?
pentidad=1&opcion_seleccionada=2300&control_acceso=S&idioma=ESP (Fecha último acceso: Enero
2012).
AN, Y.; DAVEY, H.; EGGLENTON. I.R. (2011). Towards a comprehensive theoretical framework
for voluntary IC disclosure. Journal of Intellectual Capital, 12(4): 571-584.
http://dx.doi.org/10.1108/14691931111181733
ANDRIESSEN, D. (2004). Making sense of Intellectual Capital. Designing a method for the
valuation of intangibles. London: Elsevier Butterworth Heinemann.
ARVIDSSON, S. (2011). Disclosure of non-financial information in the annual report. Journal of
Intellectual Capital, 12(2): 277-300. http://dx.doi.org/10.1108/14691931111123421
AUGIER, M; TEECE, D. (2005). An economics perspective on Intellectual Capital. En: MARR, B.
(Ed.) (2005). Perspectives on Intellectual Capital. Oxford: Elsevier Butterworth Heinemann.
BANSAL, P.; ROTH, K. (2000). Why companies go green: A model of ecological responsiveness.
Academy of Management Journal, 43(4): 717-723. http://dx.doi.org/10.2307/1556363
BARNEY, J.B. (1991). Firm resources and sustainable competitive advantage. Journal of
Management, 17: 99-120. http://dx.doi.org/10.1177/014920639101700108
BLAISE, S. (2008). Intellectual capital disclosure: high-tech versus traditional sector
companies. Journal of Intellectual Capital, 9(4): 705-722.
http://dx.doi.org/10.1108/14691930810913230
BOUNFOUR, A. (2000). Intangible resources and competitiveness: towards a dynamic view of
corporate performance. En: P. BUIGUES, A. JACQUEMIN & J.F. MARCHIPONT (2000),
Competitiveness and the value of Intangible Assets, Cheltenham: Edward Elgar.
BRANSWIJCK, D.; EVERAERT, P. (2012). Intellectual capital disclosure commitment: Myth or
reality? Journal of Intellectual Capital, 13(1): 39-53.
http://dx.doi.org/10.1108/14691931211196204
BUHR, N. (1998). Environmental performance, legislation and annual report disclosure: The
case of acid rain and Falconbridge. Accounting, Auditing & Accountability Journal, 11(2):
163-190. http://dx.doi.org/10.1108/09513579810215455
CAMPBELL, D.; ROMÁN, A. (2010). A longitudinal examination of intellectual capital reporting
in Marks & Spencer annual reports, 1978-2008. The British Accounting Review, 42(1): 56-
70. http://dx.doi.org/10.1016/j.bar.2009.11.001CAÑIBANO CALVO, L.; SÁNCHEZ MUÑÓZ, P.; GARCÍA-AYUSO COVARSÍ, M.; CHAMINADE OLEA,
C. (2002). Directrices para la gestión y difusión de información sobre intangibles. Informe
sobre Capital Intelectual. Madrid: Fundación Airtel.
CARMONA, E.; CÉSPEDES, J.; PLAZA, A. (2005). El efecto de la presión institucional y la
incertidumbre sobre la difusión de información ambiental de las empresas. En: 4th
International Conference of the Iberoamerican Academy of Management, Lisboa.
CASTILLA, F. (2006). La gestión de intangibles en el sector del aceite de oliva. Tesis Doctoral.
Jaén: Universidad de Jaén.
CASTILLA, F.; GALLARDO, D. (2008). La decisión de divulgar intangibles a través de una
estrategia de triangulación teórica. Estudios de Economía Aplicada, 28(2) pages: 79-103.
CHANDER, S.; MEHRA, V. (2011). A study on intangible assets disclosure: Evidence from
Indian companies. Intangible Capital, 7(11): 1-30.
COOPERATIVAS AGRO-ALIMENTARIAS (2011). Balance 2011 del sector del aceite de oliva.
Disponible online en: http://www.agro-alimentarias.coop/ficheros/doc/03503.pdf (Fecha
último acceso: Enero 2012).
DEEDS, D.L.; MANG, P.; FRANDSEN, M. (1997). The quest for legitimacy: A study of
biotechnology IPO’S. En: Annual Congress of the Academy of Management, Boston.
DEEGAN, C. (2006). Legitimacy Theory. En: HOQUE, Z (Ed.) (2006). Methodological issues in
Accounting Research: Theories and methods, 150-179. London: Spiramus Press.
DENZIN, N. K. (1970). The research act. A theoretical introduction to sociological methods.
Chicago: Aldine.
DIMAGGIO, P.J.; POWELL, W.W. (1983). The iron cage revisited: institutional isomorphism and
collective rationality in organizational fields. American Sociological Review, 48: 147-160.
http://dx.doi.org/10.2307/2095101
DOWLING, J.; PFEFFER, J. (1975). Organizational legitimacy: Social values and organizational
behavior. Pacific Sociological Review, 18: 122-136. http://dx.doi.org/10.2307/1388226
EDVINSSON L.; MALONE M.S. (1999). El Capital Intelectual: cómo identificar y calcular el valor
de los recursos intangibles de su empresa. Barcelona: Gestión 2000.
EUROFORUM (1998). La medición del Capital Intelectual. El modelo Intelect. Madrid:
Euroforum Escorial.EUROPEAN UNION (EU) (2003): Study on the measurement of intangible assets and
associated reporting practices. Commission of the European Communities, Enterprise
Directorate General. Disponible online en:
http://europa.eu.int/comm/enterprise/services/business_services/document...
.pdf (Fecha último acceso: Enero 2011).
EUROPEAN UNION (EU) (2006). Reporting Intellectual Capital to Augment Research,
Development and Innovation in Companies, particularly SME’s. Directorate General for
Research, disponible online en: http://ec.europa.eu/invest-in-research/pdf/download_en/2006-
2977_web1.pdf (Fecha último acceso: Enero 2011).
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) (2001). Improving business reporting:
Insights into enhancing voluntary disclosures, disponible online en:
http://www.fasb.org/brrp/brrp1.pdf (Fecha último acceso: Enero 2011).
FROST, G.; SEAMER, M. (2002). Adoption of environmental reporting and management
practices: an analysis of New South Wales Public Sector Entities. Financial Accountability
and Management, 18: 103-127. http://dx.doi.org/10.1111/1468-0408.00147
GANDÍA CABEDO, J.L. (2002). La divulgación de información sobre intangibles en Internet
evidencia internacional. Revista Española de Financiación y Contabilidad, XXXI(113): 767-
802.
GARCÍA GARCÍA, A. (2004). Prólogo al Informe sobre la Economía Social en Andalucía 2003.
Granada: Junta de Andalucía.
GARCÍA-MECA, E.; MARTÍNEZ CONESA, I. (2005). Assessing the quality of disclosure on
intangibles in the Spanish capital market. European Business Review, 17(4): 305-313.
http://dx.doi.org/10.1108/09555340510607352
GOH, P.C.; LIM, K.P. (2004). Disclosing Intellectual Capital in company annual reports:
Evidence from Malaysia. Journal of Intellectual Capital, 5(3): 500-510.
http://dx.doi.org/10.1108/14691930410550426
GRAHAM, J.R.; CAMPBELL, R.H.; RAJGOPAL, S. (2005). The economic implications of corporate
financial reporting. Journal of Accounting & Economics, 40: 3-73.
http://dx.doi.org/10.1016/j.jacceco.2005.01.002
GUTHRIE, J. (2001). The management, measurement and the reporting of Intellectual Capital.
Journal of Intellectual Capital, 2(1): 27-41. http://dx.doi.org/10.1108/14691930110380473
GUTHRIE, J.; PARKER, L.D. (1989). Corporate social reporting: a rebuttal of Legitimacy Theory.
Accounting and Business Research, 19(76): 343-352.
http://dx.doi.org/10.1080/00014788.1989.9728863GUTHRIE, J.; PARKER, L.D. (1990). Corporate social disclosure practice: A comparative
international analysis. Advances in Public Interest Accounting, 3: 159-175.
GUTHRIE, J.; PETTY, R. (2000). Intellectual Capital: Australian annual report practices. Journal
of Intellectual Capital, 1(3): 241-251. http://dx.doi.org/10.1108/14691930010350800
GUTHRIE, J.; PETTY, R.; YONGVANICH, K.; RICCERI, F. (2004). Using content analysis as a
research method to inquire into Intellectual Capital Reporting. Journal of Intellectual Capital,
5(2): 282-293. http://dx.doi.org/10.1108/14691930410533704
HALL, R. (1993). A framework linking intangible resources and capabilities to sustainable
competitive advantage. Strategic Management Journal, 14: 607-618.
http://dx.doi.org/10.1002/smj.4250140804
HANNAN, M.T.; FREEMAN, J. (1989). Organizational ecology. Cambridge: Belknap Press.
HUSSIN, N.M.; HOOPER, K. (2012). Analysis of intellectual capital disclosure –an illustrative
example. Journal of Intellectual Capital, 13(2): 15-38.
http://dx.doi.org/10.1108/14691931211225030
INSTITUTO ANÁLISIS DE INTANGIBLES (IAI) (2007). La comunicación de intangibles en
España. Madrid: Instituto de Análisis de Intangibles.
JOHANSON, U.; MARTENSSON, M.; SKOOG, M. (2001a). Mobilizing change through the
management control of intangibles. Accounting, Organizations and Society, 26(7/8): 715-
733. http://dx.doi.org/10.1016/S0361-3682(01)00024-1
JOHANSON, U.; MARTENSSON, M.; SKOOG, M. (2001b). Measuring to understand intangible
performance drivers. European Accounting Review, 10(3): 407-437.
KANG, H.; GRAY, S. (2011). Reporting intangible assets: Voluntary disclosure practices of top
emerging market companies. The International Journal of Accounting, 46: 402-423.
http://dx.doi.org/10.1016/j.intacc.2011.09.007
KAUFMANN, L.; SCHNEIDER, Y. (2004). Intangibles. A synthesis of current research. Journal of
Intellectual Capital, 5(3): 366-388. http://dx.doi.org/10.1108/14691930410550354
KEONG, K (2008). Intellectual capital: Definitions, categorization and reporting models.
Journal of Intellectual Capital, 9(4): 609-638. http://dx.doi.org/10.1108/14691930810913186
LEV, B. (1995). Disclosure and litigation. California Management Review, 37(3): 8–28.
http://dx.doi.org/10.2307/41165797
LEV, B. (2003). Intangibles. Medición, gestión e información. Madrid: Deusto S.A.LEV, B.; CAÑIBANO, L.; MARR, B. (2005). An accounting perspective on Intellectual Capital.
En: MARR, B. (Ed.) (2005): Perspectives on Intellectual Capital. Oxford: Elsevier
Butterworth Heinemann.
LINDBLOM, C (1994). The implications of organizational legitimacy for corporate social
performance and disclosure. En: Critical Perspectives on Accounting Conference, New York.
MARR, B.; ROOS, G. (2005). A strategy perspective on Intellectual Capital.. En: MARR, B. (Ed.)
(2005). Perspectives on Intellectual Capital, Oxford: Elsevier Butterworth Heinemann.
McCRACKEN, G. (1988). The long interview. Qualitative research methods, volume 13.
California: Sage Publications.
MERCACEI (2005). Guía de fabricantes y envasadores de aceite de oliva. Edición 2005/06.
Madrid: Mercacei.
MERCACEI (2011). Los aceites de oliva: Entre la tradición y la última tecnología. Mercacei
Semanal, 16/11/2011.
MERCACEI (2012). Guía de fabricantes y envasadores de aceite de oliva. Edición 2011/12.
Madrid: Mercacei.
MEYER, J. W. (1994). Rationalized environments. En: SCOTT W.R. & MEYER, J. W. (Eds.)
(1994). Institutional environments and organizations: Structural complexity and
individualism. Thousand Oaks: Sage.
MEYER, J.W.; ROWAN, B. (1977). Institutionalized organizations: Formal structures as myth
and ceremony. American Journal of Sociology, 83: 340-363. http://dx.doi.org/10.1086/226550
MINISTERIO DE MEDIO AMBIENTE, RURAL Y MARINO (MARM) (2010). Estudio de la cadena de
valor y formación de precios del aceite de oliva. Disponible online en:
http://www.magrama.es/es/alimentacion/servicios/observatorio-de-precios-...
14624.pdf (Fecha último acceso: Enero 2011).
MORALES, A.C.; ROMERO, T.; MUÑOZ, M.D. (2003). Causas, intereses y desarrollo histórico de
la acción colectiva empresarial en el ámbito agrario: El caso del cooperativismo en el sector
oleícola. CIRIEC, Revista de Economía Pública, Social y Cooperativa, 46: 117-150.
MOURITSEN, J.; BUKH, P.N.; MARR, B. (2004). A reporting perspective on Intellectual Capital.
En: MARR, B. (Ed.) (2004). Perspectives on Intellectual Capital, 69-81. Oxford: Elsevier
Butterworth Heinemann.
NÚÑEZ NICKEL, M.,; GUTIÉRREZ CALDERÓN, I.; CARMONA MORENO, S. (2003). Informar para
sobrevivir. Cuadernos de Economía y Dirección de Empresa, 14(5): 5-28.OLIVERAS, E.; GOWTHORPE, C.; PERRAMON, J.; KASPERSKAYA, Y. (2004). Reporting
Intellectual Capital in Spain 2000–2002. En: Intellectual Capital (IC) Congress, Helsinki.
OLIVERAS, E.; KASPERSKAYA, Y. (2005). Reporting Intellectual Capital in Spain. Disponible
online en: http://papers.ssrn.com/sol3/papers.cfm?abstract id= 8486664 (Fecha último
acceso: Febrero 2011).
OUSAMA, A.A.; FATIMA, A.H.; HAFIZ, A.R. (2011). Usefulness of intellectual capital
information: Preparers’ and users’ views. Journal of Intellectual Capital, 12(3) pages: 430-
445. http://dx.doi.org/10.1108/14691931111154724
PETTY, R.; CUGANESAN, S. (2005). Voluntary disclosure of Intellectual Capital by Hong Kong
Companies: Examining size, industry and growth effects over time. Australian Accounting
Review, 15(2): 40-50. http://dx.doi.org/10.1111/j.1835-2561.2005.tb00291.x
PFEFFER, J.; SALANCIK, G.R. (1978). The external control of organizations. A resource
dependence perspective. New York: Harper & Row.
POWELL, S. (2003). Accounting for intangible assets: Current requirements, key players and
future directions. European Accounting Review, 12(4): 797-811.
http://dx.doi.org/10.1080/09638180310001628473
RAMÍREZ, Y. (2010). Divulgación de información sobre intangibles en organizaciones
españolas. Contabilidad y negocios, 5(9): 57-67.
RAO, H. (1994). The social construction of reputation: certification contest, legitimation and
the survival of organizations in the American automobile industry: 1895-1912. Strategic
Management Journal, 15: 29-44. http://dx.doi.org/10.1002/smj.4250150904
SCOTT, W.R. (1992). The Organization of Environments: Network, Cultural and Historical
Elements. En: J.W. MEYER & W.R. SCOTT (Eds.) (1992). Organizational Environments. Sage:
Newbury Park: Sage.
SONNIER, B. (2008). Intellectual Capital Disclosure: high-tech versus traditional sector
companies. Journal of Intellectual Capital, 9(4): 705-722.
http://dx.doi.org/10.1108/14691930810913230
STRIUKOVA, L.; UNERMAN, J.; GUTHRIE, J. (2008). Corporate Reporting of Intellectual Capital:
evidence from UK companies. The British Accounting Review, 40: 207-313.
http://dx.doi.org/10.1016/j.bar.2008.06.001
SUCHMAN, M.C. (1995). Managing legitimacy: Strategic and institutional approaches.
Academy of Management Review, 20(3): 571-610.SVEIBY, K. (2001). Methods for measuring intangible assets. New York, disponible online en:
http://www.sveiby.com/articles/IntangibleMethods.htm (Fecha último accesso: Febrero
2011).
TOLBERT, P.S.; ZUCKER, L.G. (1996). The institutionalization of Institutional Theory. En:
GLEGG, S., HARDY, C. & NARD, W. (Eds.)(1996). Handbook of Organizational Theory, 175-
190. London: Sage.
TORRES, F.J.; SENISE, O.; MOZAS, A.; PARRAS, M.; MURGADO, E.Mª. (2000). La
comercialización de los aceites de oliva en Andalucía: la situación de las cooperativas.
Málaga: Fundación Unicaja.
VAN DER MEER-KOOISTRA, J.; ZIJLSTRA, S. (2001). Reporting on Intellectual Capital. Journal
of Intellectual Capital, 14(4): 456-476.
WERNERFELT, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5:
171-180. http://dx.doi.org/10.1002/smj.4250050207
WHITING, R.H.; MILLER, J.C. (2008). Voluntary disclosure of Intellectual Capital in New
Zealand annual reports and the hidden value. Journal of Human Resource Costing &
Accounting, 12(1): 26-50. http://dx.doi.org/10.1108/14013380810872725
WILLIAMS, S.M. (2001). Is Intellectual Capital Performance and Disclosure Practices Related?
Journal of Intellectual Capital, 2(3) pages: 192–203.
http://dx.doi.org/10.1108/14691930110399932
YANG, S.J. (2005). The expansion of Modern Accounting as a Global and Institutional Practice.
International Journal of Comparative Sociology, 46(4): 297-310.
http://dx.doi.org/10.1177/0020715205059569
ZAMBON, S. (2002). Accounting, intangibles and Intellectual Capital: an overview of the issues
and some considerations. First Report April, disponible online en:
http:// www.euintangibles.net/conferences/ (Fecha último acceso: Febrero 2011).
ZAMBON, S. (2003). Accounting, financial analysis and audit in the intangible economy. Final
Report. WP4 Unit of the EU Prism Research Project.