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Intellektuellt kapital: En studie om redovisning av intellektuellt kapital
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Intellectual capital - A study about the disclosure of intellectual capital (English)
Abstract [sv]

Bakgrund:

Intellektuellt kapital var ett väl diskuterat område för två decennier

sedan, vilket blir påtagligt då de flesta studier som undersöker området är från

1990-talet och tidiga 2000-talet. I denna uppsats har vi valt att återigen framföra

begreppet intellektuellt kapital för att upplysa om förekomsten av det i svenska

företags årsredovisningar.

Syfte:

Syftet med denna studie är att bidra med en ökad kunskap för hur det skiljer

sig mellan olika branscher gällande redovisning av intellektuellt kapital och även i

vilken omfattning intellektuellt kapital redovisas.

Metod:

Vår studie genomfördes med hjälp av en innehållsanalys av nio

årsredovisningar. Innehållsanalys är den vanligaste metoden att använda bland

forskare som avser att förstå redovisningen av intellektuellt kapital

Resultat & slutsatser:

Studiens empiriska resultat visade att företagen inom Bank

och finansbranschen redovisade mest intellektuellt kapital, därefter data, it och

telekommunikationsbranschen och till sist tillverkning och industribranschen.

Resultatet visade även att samtliga företag inom de tre branscherna redovisade

mest kundkapital i relation till human- och strukturkapital. Gemensamt för de tre

branscherna var även att humankapital redovisades minst. Studien kom även fram

till att tillverkning och industribranschen redovisat mest human- och kundkapital i

relation till de resterande branscherna. Bank och finansbranschen redovisade dock

relativt mest strukturkapital.

Abstract [en]

Background & problem:

Intellectual capital was a well discussed subject two

decades ago, which becomes apparent since most studies investigating the subject

are from the 1990s and the early 2000s. In this paper we chose to resubmit the

concept of intellectual capital to inform the existence of it in the annual reports of

Swedish companies.

Purpose:

The purpose of this study is to contribute to an increased knowledge of

how it differs between different industries when it comes to the disclosure of

intellectual capital and also to what extent intellectual capital is reported.

Method:

Our study was conducted by using content analysis for nine annual

reports. Content analysis is the most common method of use among researchers

who intend to understand the disclosure of intellectual capital.

Results & conclusions:

The study's empirical results showed that the banking and

finance industry disclosed the highest amount of intellectual capital, the data, IT

and telecommunications industry disclosed the second highest amount, and finally

the least amount was disclosed by the manufacturing and industrial industry. The

result also showed that all companies in the three industries reported the highest

amount of customer capital in relation to human and structural capital. Common to

the three industries was that human capital was the least disclosed capital. The

study also concluded that the manufacturing and industrial industry disclosed the

highest amount of human and customer capital in relation to the remaining

industries. However, the banking and finance industry disclosed relatively the

highest amount of structural capital.

Place, publisher, year, edition, pages
2018.
Keywords [en]
Intellectual capital, human capital, customer capital, structural capital, annual report & content analysis.
Keywords [sv]
Intellektuellt kapital, humankapital, kundkapital, strukturkapital, årsredovisning & innehållsanalys.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-28911OAI: oai:DiVA.org:du-28911DiVA, id: diva2:1265029
Available from: 2018-11-22 Created: 2018-11-22

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