The research paper of Tatiana Garanina is listed in Emerald Citations of Excellence for 2016

The paper of Tatiana Garanina, Associate Professor of Department of Finance and Accounting, «Intellectual capital research: A critical examination of the third stage», published in the Journal of Intellectual Capital, 2013 and co-authored by John Dumay, Associate Professor of Department of Accounting and Corporate Governance at Macquarie University, Sydney has been selected as a winning paper in the prestigious Emerald Citations of Excellence for 2016.


Two years ago the same paper has been chosen as Highly Commended Paper by Emerald Group Publishing (the 2014 Emerald Literati Network Awards for Excellence).


Each year Emerald Group Publishing awards certificates to highly cited papers relating to the areas of Business Management, Finance, Accounting, Economics and Marketing – subjects in which Emerald itself has proudly published journals for nearly 50 years. The selection process made by Emerald's editorial experts is based initially on the citations being given to papers, but the judging panel also takes into account the content of the papers themselves in terms of novelty, inter-disciplinary interest and relevancy in today’s world.


Many congratulations on the award!





The purpose of the paper «Intellectual capital research: a critical examination of the third stage» is to examine intellectual capital research (ICR) methods and critically analyze the ways and possibilities of their utilization. The data set for this analysis is based on examining IC papers published in specialist IC and generalist accounting journals from the years 2000 to 2011. The implication of this paper for ICR and practice is to create a continued discourse about evolving approaches to ICR so we can continue communicating leading edge, third wave ICR, which develops IC theory in practice and effective IC management through praxis.


The paper is novel because it investigates how ICR has transitioned, how it evolved into third stage and how ICR might continue to develop.