Intellectual capital disclosures in India: A case study of information technology sector
- Joshi, Mahesh, Ubha, Dharminder Singh, Sidhu, Jasvinder
- Authors: Joshi, Mahesh , Ubha, Dharminder Singh , Sidhu, Jasvinder
- Date: 2010
- Type: Text , Journal article
- Relation: Global Business Review Vol. 12, no. 1 (2010), p. 37-49
- Full Text:
- Reviewed:
- Description: This study examines the annual reports of the top 20 information technology companies listed on the Bombay Stock Exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. The content analysis of the annual reports makes it amply clear that intellectual capital recording by the Indian IT companies is very low and that intellectual capital reporting has not got any preference or priority for the mentors of Indian corporations. The average number of items reported by the companies is deplorably low and only a small percentage of the total firms studied have actually reported intellectual capital in their annual reports. The reporting of intellectual capital is not consistent and the study also finds that a range of different types of reporting formats have been used for communicating intellectual capital information in the annual reports. There is no established financial reporting framework for the disclosures of intellectual capital and there are no guidelines on the reporting of intellectual capital from the worldwide accounting bodies and the accounting profession. © 2011 IMI SAGE Publications.
- Authors: Joshi, Mahesh , Ubha, Dharminder Singh , Sidhu, Jasvinder
- Date: 2010
- Type: Text , Journal article
- Relation: Global Business Review Vol. 12, no. 1 (2010), p. 37-49
- Full Text:
- Reviewed:
- Description: This study examines the annual reports of the top 20 information technology companies listed on the Bombay Stock Exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. The content analysis of the annual reports makes it amply clear that intellectual capital recording by the Indian IT companies is very low and that intellectual capital reporting has not got any preference or priority for the mentors of Indian corporations. The average number of items reported by the companies is deplorably low and only a small percentage of the total firms studied have actually reported intellectual capital in their annual reports. The reporting of intellectual capital is not consistent and the study also finds that a range of different types of reporting formats have been used for communicating intellectual capital information in the annual reports. There is no established financial reporting framework for the disclosures of intellectual capital and there are no guidelines on the reporting of intellectual capital from the worldwide accounting bodies and the accounting profession. © 2011 IMI SAGE Publications.
Green IT: Sustainability by aligning business requirements with IT resource utilization
- Authors: Subburaj, Srikanth
- Date: 2012
- Type: Text , Thesis , Masters
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- Description: The term “green IT” is defined as “Optimal use of Information and Communication Technology (ICT) for managing the environment sustainability of enterprise operations throughout their life cycles.” Its objective is to create a positive impact on environment through net lowered emissions. The heart of green IT (Information Technology) is the concept of “Environmental Sustainability,” its initiatives are multifaceted to support enterprises “business as usual model,” in low-carbon economy. Many green IT initiatives have provided short–term financial benefits, based on which organizations are now focusing on increased energy efficiency. Since many of these approaches provide less financials benefits’ which are harder to implement but provides improved environmental performance. So the financial benefits and environmental performance should be the multiple objectives in the green IT study.
- Description: Master of Computing (by Research)
- Authors: Subburaj, Srikanth
- Date: 2012
- Type: Text , Thesis , Masters
- Full Text:
- Description: The term “green IT” is defined as “Optimal use of Information and Communication Technology (ICT) for managing the environment sustainability of enterprise operations throughout their life cycles.” Its objective is to create a positive impact on environment through net lowered emissions. The heart of green IT (Information Technology) is the concept of “Environmental Sustainability,” its initiatives are multifaceted to support enterprises “business as usual model,” in low-carbon economy. Many green IT initiatives have provided short–term financial benefits, based on which organizations are now focusing on increased energy efficiency. Since many of these approaches provide less financials benefits’ which are harder to implement but provides improved environmental performance. So the financial benefits and environmental performance should be the multiple objectives in the green IT study.
- Description: Master of Computing (by Research)
Great South Coast ICT survey, 2011
- Thompson, Helen, Fong, George
- Authors: Thompson, Helen , Fong, George
- Date: 2011
- Type: Text , Dataset
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- Description: A combination of qualitative and quantitative research methods were utilised to collect information from across the Great South Coast(GSC) region Victoria which included (5 municipalities:- Warrnambool City and the Shires of Corangamite, Glenelg, Moyne and Southern Grampians) and were aimed at information regarding telecommunications and broadband access and services, barriers and usage at local levels. Data collection methods included key stakeholder interviews, the online survey, case studies and spatial mapping of the responses and feedback garnered mainly from the surveys. Anticipated NBN access infrastructure has also been mapped.The adopted consultation and research methodology was designed to assess demand and support from business operators, local residents and other stakeholders for next generation broadband for the GSC region. The online survey was a major instrument for gathering data in the period to July 2011. The largest contributions to the 598 valid responses came from Warrnambool (n=166), Hamilton (n=94), Camperdown (n=29) and Portland (n=23). Summary available online. Qualitative data may be available by contacting CeCC.
- Authors: Thompson, Helen , Fong, George
- Date: 2011
- Type: Text , Dataset
- Full Text:
- Description: A combination of qualitative and quantitative research methods were utilised to collect information from across the Great South Coast(GSC) region Victoria which included (5 municipalities:- Warrnambool City and the Shires of Corangamite, Glenelg, Moyne and Southern Grampians) and were aimed at information regarding telecommunications and broadband access and services, barriers and usage at local levels. Data collection methods included key stakeholder interviews, the online survey, case studies and spatial mapping of the responses and feedback garnered mainly from the surveys. Anticipated NBN access infrastructure has also been mapped.The adopted consultation and research methodology was designed to assess demand and support from business operators, local residents and other stakeholders for next generation broadband for the GSC region. The online survey was a major instrument for gathering data in the period to July 2011. The largest contributions to the 598 valid responses came from Warrnambool (n=166), Hamilton (n=94), Camperdown (n=29) and Portland (n=23). Summary available online. Qualitative data may be available by contacting CeCC.
Information technology and organizational learning interplay : A survey
- Malik, Saleem, Chetty, Madhu, Chadhar, Mehmood
- Authors: Malik, Saleem , Chetty, Madhu , Chadhar, Mehmood
- Date: 2018
- Type: Text , Conference proceedings
- Relation: 29th Australasian Conference on Information Systems (ACIS 2018); Sydney, Australia; 3rd December 2018 p. 1-11
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- Description: The objective of this paper is to provide a systematic review of the evolutionary trends in the research domain of information technology and organizational learning. Having surveyed various journals and key conferences between 2000 and 2018 on the topic, we observe that information technology (IT) has expanded from its general form to various contemporary information systems, e.g. knowledge organization systems, communication and collaborative systems and decision support systems. However, organization learning (OL) now essentially occurs through knowledge management activities, e.g. knowledge acquisition, storing, sharing and application of knowledge. The survey reported here not only validates the interplay of IT and OL but also reveals some important intervening factors between IT and OL, e.g. absorptive capacity, organization culture, user trust, acceptance and satisfaction that work as deterministic elements in the reciprocal relationship of IT and OL. We propose future research to explore interaction between big data analytical systems and organizational learning.
- Authors: Malik, Saleem , Chetty, Madhu , Chadhar, Mehmood
- Date: 2018
- Type: Text , Conference proceedings
- Relation: 29th Australasian Conference on Information Systems (ACIS 2018); Sydney, Australia; 3rd December 2018 p. 1-11
- Full Text:
- Reviewed:
- Description: The objective of this paper is to provide a systematic review of the evolutionary trends in the research domain of information technology and organizational learning. Having surveyed various journals and key conferences between 2000 and 2018 on the topic, we observe that information technology (IT) has expanded from its general form to various contemporary information systems, e.g. knowledge organization systems, communication and collaborative systems and decision support systems. However, organization learning (OL) now essentially occurs through knowledge management activities, e.g. knowledge acquisition, storing, sharing and application of knowledge. The survey reported here not only validates the interplay of IT and OL but also reveals some important intervening factors between IT and OL, e.g. absorptive capacity, organization culture, user trust, acceptance and satisfaction that work as deterministic elements in the reciprocal relationship of IT and OL. We propose future research to explore interaction between big data analytical systems and organizational learning.
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