The Identification of Intellectual Capital in Activity Reports: A Longitudinal Study of the “Presidential Prefaces” to Reports for Eleven Museums (2003-2017) (notice n° 171241)
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| fixed length control field | 03558cam a2200385 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112035144.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Morgana, Laurence |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Identification of Intellectual Capital in Activity Reports: A Longitudinal Study of the “Presidential Prefaces” to Reports for Eleven Museums (2003-2017) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 55 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Les musées sont confrontés à de multiples mutations de leur activité. La gestion du capital intellectuel a été proposée comme une nouvelle approche de gestion dans les organisations de secteur public. Des recherches antérieures dans le secteur privé ont conduit à une vision fragmentée du capital intellectuel sous la forme de capital humain, structurel ou relationnel. Le but de cette recherche est de mieux comprendre les pratiques des musées relatives au capital intellectuel à travers l’analyse de leur communication extra-financière. Les résultats permettront de révéler les composantes du capital intellectuel, par nature non prises en compte par la comptabilité et donc absentes des états financiers des musées. Nous avons réalisé une analyse lexicale de 127 mots de présidents, publiés entre 2003 et 2017, de 11 musées. La principale contribution de cette recherche est la proposition d’une nouvelle typologie du capital immatériel adaptée aux musées, provenant d’une démarche empirique. Les limites de cette étude sont inhérentes au support étudié les lettres des dirigeants, rédigées dans le cadre d’une communication institutionnelle. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Museums, a part of our cultural life, are today seeking way to manage changing demands. In this context the management of intellectual capital has been put forward as a new management approach for non-profit organisations. Previous research led to a fragmented view of intellectual capital, as human, structural or relational capital components. The aim of this research is a better understanding of museum practices relating to intellectual capital, approached through the analysis of their non-financial communication. The results will reveal the components of intellectual capital that are not in the financial accounts, and which are therefore absent from museum balance sheets. We conducted a lexical analysis of 127 presidential statements published between 2003 and 2017 for eleven museums. The main contribution of our research is a new intellectual capital classification based on an empirical approach. Our research points to an updated classification for museums. The limitations of this study are inherent to the media studied, i.e. the CEOs’ letters to shareholders, which were written as part of the firms’ communication. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | structural capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | classification |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | text analysis |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intangible capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intellectual capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | relational capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | public management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | human capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | structural capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | classification |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | text analysis |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intangible capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intellectual capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | relational capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | public management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | human capital |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Gestion et management public | Volume 7 | 3 | 2020-05-12 | p. 29-48 | 2116-8865 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-gestion-et-management-public-2019-3-page-29?lang=en">https://shs.cairn.info/journal-gestion-et-management-public-2019-3-page-29?lang=en</a> |
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