Revistes Catalanes amb Accés Obert (RACO)

Divulgación voluntaria de intangibles y legitimación: la industria productora de aceite de oliva

Francisca Castilla-Polo

Resum


Purpose: The aim of this paper is to analyze whether the decision to disclose intangible assets could be explained by Institutional Theory. Our interest is to provide evidence of his interpretative capacity through an empirical study applied to the olive oil mill industry.

Design/methodology/approach: We used a mixed methodological design that combines quantitative and qualitative methods.

Findings: In an industry like olive oil mills, not use to providing additional information on intangible assets on a voluntary basis, social legitimization can be seen as a long-term objective because of the lack of urgency associated to it. Instead, a more pragmatic behavior concerned with economic legitimization has been observed, such as those that have been already found.

Research limitations/implications: Greater efforts should be made to complete comparative results in a specific industry as well as we consider necessary to analyze longitudinally the evolution of the relationship legitimation-disclosure of intangibles.

Originality/value: The results obtained help contribute to the literature coming from Institutional Theory in the sense that the legitimization of a new practice can vary between industries according to the state of the process of its institutionalization in each of them.

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