IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v45y2017icp48-62.html

The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective

Author

Listed:
  • Yu, Ai
  • Garcia-Lorenzo, Lucia
  • Kourti, Isidora

Abstract

Intellectual Capital Reporting (ICR) has garnered increasing attention as a new accounting technology that can engender significant organisational changes. However, when ICR was first recognised as a management fashion, the intended change it heralded in stable environments was criticised for having limited impact on the state of practice. Conceiving ICR through a lens predicated on the notion of discursive practice, we argue that ICR can enable substantive change in emergent conditions. We empirically demonstrate this process by following the implementation of ICR in one organisation through interviews, documents and observations over 30 months. The qualitative analysis of the data corpus shows how situated change, subtle but no less significant, can take place in the name of intellectual capital as actors appropriate ICR into their everyday work practices while improvising variations to accommodate different logics of action. The paper opens up a new avenue to examine the specific roles of ICR in relation to the types of change enacted. It thus demonstrates when and how ICR may transcend a mere management fashion and the intended change it sets in motion through altering organisational actors’ ways of thinking and doing within the confines of their organisation.

Suggested Citation

  • Yu, Ai & Garcia-Lorenzo, Lucia & Kourti, Isidora, 2017. "The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 48-62.
    • Handle: RePEc:eee:crpeac:v:45:y:2017:i:c:p:48-62
    DOI: 10.1016/j.cpa.2017.01.003
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235417300096
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2017.01.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Robin Fincham & Robin Roslender, 2003. "Intellectual capital accounting as management fashion: a review and critique," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 781-795.
    2. Gendron, Yves, 2002. "On the role of the organization in auditors' client-acceptance decisions," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 659-684, October.
    3. Sutheewasinnon, Prapaipim & Hoque, Zahirul & Nyamori, Robert Ochoki, 2016. "Development of a performance management system in the Thailand public sector: Isomorphism and the role and strategies of institutional entrepreneurs," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 40(C), pages 26-44.
    4. John Dumay & James Guthrie, 2012. "IC and Strategy as Practice: A Critical Examination," International Journal of Knowledge and Systems Science (IJKSS), IGI Global Scientific Publishing, vol. 3(4), pages 28-37, October.
    5. Spence, Crawford & Carter, David, 2011. "Accounting for the General Intellect: Immaterial labour and the social factory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 304-315.
    6. Bino Catasús & Sofi Ersson & Jan‐Erik Gröjer & Fan Yang Wallentin, 2007. "What gets measured gets … on indicating, mobilizing and acting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(4), pages 505-521, July.
    7. Ariela Caglio, 2003. "Enterprise Resource Planning systems and accountants: towards hybridization?," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 123-153.
    8. Louis Beaubien, 2012. "Technology, change, and management control: a temporal perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 26(1), pages 48-74, December.
    9. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
    10. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    11. Lounsbury, Michael, 2008. "Institutional rationality and practice variation: New directions in the institutional analysis of practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 349-361.
    12. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    13. Gendron, Yves & Smith-Lacroix, Jean-Hubert, 2015. "The global financial crisis: Essay on the possibility of substantive change in the discipline of finance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 83-101.
    14. Wanda J. Orlikowski, 1996. "Improvising Organizational Transformation Over Time: A Situated Change Perspective," Information Systems Research, INFORMS, vol. 7(1), pages 63-92, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sanaz Shabankhah & Mohammadhossein Afrazeh & Abbas Afrazeh & Akbar Esfahanipour, 2025. "An Intellectual Capital Risk Measurement Model Using Bayesian Network," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(3), pages 11374-11406, September.
    2. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    3. Silvano Corbella & Cristina Florio & Alice Francesca Sproviero & Riccardo Stacchezzini, 2019. "Integrated reporting and the performativity of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 459-483, June.
    4. Patrick Humphreys & Amy Luk, 2022. "Innovative, Creative and Sustainable Decision-Making in Changing Contexts," Foundations and Trends(R) in Information Systems, now publishers, vol. 5(4), pages 353-473, June.
    5. Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019. "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 5-35.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Yu, Ai & Garcia-Lorenzo, Lucia & Kourti, Isidora, 2017. "The role of intellectual capital reporting (ICR) in organisational transformation: a discursive practice perspective," LSE Research Online Documents on Economics 69226, London School of Economics and Political Science, LSE Library.
    2. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    3. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
    4. Francesco Badia & Grazia Dicuonzo & Saverio Petruzzelli & Vittorio Dell’Atti, 2019. "Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 299-320, June.
    5. Rocco Frondizi & Chiara Fantauzzi & Nathalie Colasanti & Gloria Fiorani, 2019. "The Evaluation of Universities’ Third Mission and Intellectual Capital: Theoretical Analysis and Application to Italy," Sustainability, MDPI, vol. 11(12), pages 1-23, June.
    6. Brătianu Constantin, 2018. "A holistic view of the organizational knowledge dynamics," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 9(2), pages 7-22, August.
    7. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    8. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    9. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
    10. John Dumay, 2015. "Forty-two," SAGE Open, , vol. 5(1), pages 21582440145, January.
    11. Marco Giuliani, 2021. "Thinking Critically about Intellectual Liabilities: A Practice-Based Perspective," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(3), pages 111-111, July.
    12. Constantin BRATIANU & Florina PINZARU, 2015. "Challenges for the University Intellectual Capital in the Knowledge Economy," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 3(4), pages 609-627, December.
    13. Maria Serena Chiucchi & Marco Giuliani & Stefano Marasca, 2014. "The design, implementation and use of intellectual capital measurements: a case study," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 143-168.
    14. Roslender, Robin & Marks, Abigail & Stevenson, Joanna, 2015. "Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 43-55.
    15. Paula Jarzabkowski & Sarah Kaplan, 2015. "Strategy tools-in-use: A framework for understanding “technologies of rationality” in practice," Strategic Management Journal, Wiley Blackwell, vol. 36(4), pages 537-558, April.
    16. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    17. Bertrand Malsch & Yves Gendron, 2013. "Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 870-899, July.
    18. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
    19. Martin Piber & Paola Demartini & Lucia Biondi, 2019. "The management of participatory cultural initiatives: learning from the discourse on intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 435-458, June.
    20. Clerkin, Brendan & Quinn, Martin & Connolly, Ciaran, 2024. "Decoupled accounting in a non-profit context: An explanation for stable management accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:45:y:2017:i:c:p:48-62. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.