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Integrated reporting and the performativity of intellectual capital

Author

Listed:
  • Silvano Corbella

    (University of Verona)

  • Cristina Florio

    (University of Verona)

  • Alice Francesca Sproviero

    (University of Verona)

  • Riccardo Stacchezzini

    (University of Verona)

Abstract

The research investigates how intellectual capital (IC) is problematised in the context of integrated reporting. Drawing on a performative approach to IC, the paper explores the role of organisational actors in defining, classifying and valuing IC within the process of preparing an integrated report (IR). The analysis relies on in-depth interviews with IR preparers of a European oil and gas company that has been issuing IRs since 2012 and considers IC to be a core element of its business model and value creation story. The case study reveals that IC definition, classification and valuation stimulate ongoing interaction among various actors. An active role is played by the staff of the department responsible for the IR preparation process, but also by organisational actors who are not directly involved in this process and by external actors, such as the company’s peers, IIRC representatives and the company’s accounting advisors. Some sketches, matrixes and maps inspired by the IIRC Framework (i.e., the business model sketch, the KPIs matrix and the connectivity map) were pivotal in defining concepts and categories of IC and its connection to value creation, although the quantification of IC’s effect on value creation remains disputed. In showing how organisational actors problematise and engage with IC inscriptions within the process of IR preparation, the paper enriches the scant research that examines the performativity of IC in the context of corporate external reporting and answers the call for more research on how IC affects the management of organisations.

Suggested Citation

  • 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.
    • Handle: RePEc:kap:jmgtgv:v:23:y:2019:i:2:d:10.1007_s10997-018-9443-7
    DOI: 10.1007/s10997-018-9443-7
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    References listed on IDEAS

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    1. 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.
    2. Bukh, P. N. & Larsen, H. T. & Mouritsen, J., 2001. "Constructing intellectual capital statements," Scandinavian Journal of Management, Elsevier, vol. 17(1), pages 87-108, March.
    3. 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.
    4. Ulrike Schultze & Wanda J. Orlikowski, 2010. "Research Commentary ---Virtual Worlds: A Performative Perspective on Globally Distributed, Immersive Work," Information Systems Research, INFORMS, vol. 21(4), pages 810-821, December.
    5. Christina Boedker, 2010. "Ostensive versus performative approaches for theorising accounting‐strategy research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 595-625, June.
    6. Alessandro Lai & Gaia Melloni & Riccardo Stacchezzini, 2018. "Integrated reporting and narrative accountability: the role of preparers," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(5), pages 1381-1405, May.
    7. 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.
    8. Stefania Veltri & Giovanni Bronzetti, 2015. "A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study," Journal of Business Ethics, Springer, vol. 131(2), pages 305-318, October.
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    Cited by:

    1. Thomas Bassetti & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi, 2020. "A critical validation of the value added intellectual coefficient: use in empirical research and comparison with alternative measures of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1115-1145, December.
    2. Silvana Revellino & Jan Mouritsen, 2024. "Intellectual capital, innovation and the bushy form of knowledge capitalisation," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(4), pages 957-984, December.
    3. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    4. Giuseppe Marzo, 2022. "A theoretical analysis of the value added intellectual coefficient (VAIC)," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 551-577, June.
    5. Alice Francesca Sproviero, 2020. "Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 99-124.
    6. Silvia Iacuzzi & Rubens Pauluzzo, 2024. "Looking for missing outcomes: accounting for intellectual capital and value creation in ecosystems," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(4), pages 1117-1149, December.
    7. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.

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