Integrated reporting and the performativity of intellectual capital

Silvano Corbella, Cristina Florio, Alice Francesca Sproviero and Riccardo Stacchezzini ()
Additional contact information
Silvano Corbella: University of Verona
Cristina Florio: University of Verona
Alice Francesca Sproviero: University of Verona
Riccardo Stacchezzini: University of Verona

Journal of Management & Governance, 2019, vol. 23, issue 2, No 9, 459-483

Abstract: 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.

Keywords: Intellectual capital; Integrated reporting; Performative approach; Connectivity maps; Oil and gas company (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

Downloads: (external link)
http://link.springer.com/10.1007/s10997-018-9443-7 Abstract (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:jmgtgv:v:23:y:2019:i:2:d:10.1007_s10997-018-9443-7

Ordering information: This journal article can be ordered from
http://www.springer. ... 29/journal/10997/PS2

DOI: 10.1007/s10997-018-9443-7

Access Statistics for this article

Journal of Management & Governance is currently edited by Lino Cinquini

More articles in Journal of Management & Governance from Springer, Accademia Italiana di Economia Aziendale (AIDEA) Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().