publication . Article . 2010

Accounting for information: information and knowledge in the annual reports of FTSE 100 companies

Joanna Cummins; David Bawden;
Open Access English
  • Published: 01 Jun 2010
  • Publisher: SAGE Publications
  • Country: United Kingdom
Abstract
The purpose of this study was to assess the ways in which a sample group of companies discuss information and knowledge.\ud \ud Quantitative and qualitative content analyses were used to survey the way that companies present and value information and knowledge, based on the annual reports of the FTSE 100, the United Kingdom's largest publicly-listed companies. A novel content analysis approach is used, based on a set of categories proposed by Oppenheim, Stenson and Wilson.\ud \ud Many of the companies analysed made explicit the importance of information and knowledge, through either discussion in the text of the annual report or through an attempt to assign a mo...
Subjects
free text keywords: HG, Z665, Strategy and Management, Social accounting, Accounting, business.industry, business, Accounting information system, Information management, Economics, Project accounting, Comparison of management accounting and financial accounting, Management accounting, Library and Information Sciences, Information Systems, Asset (computer security), Annual report, Monetary value, Lexicon, Computer science, Sample group, Content analysis, Information value
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publication . Article . 2010

Accounting for information: information and knowledge in the annual reports of FTSE 100 companies

Joanna Cummins; David Bawden;