Intellectual capital, calculability and qualculation

Jim Rooney and John Dumay

The British Accounting Review, 2016, vol. 48, issue 1, 1-16

Abstract: The literature on accounting for intellectual capital (IC) and, in particular, IC reporting suggests a preoccupation with measurement. While foundational for a calculative practice, this may eclipse the socially embedded facets of this accounting technology. The consequences include bringing into question the usefulness of IC reporting. Accordingly, we argue for a reflexive analysis of IC as a material, social phenomenon facilitating organisational change. In this paper we examine and reflect on how IC practices influence individual understanding of organisational change, developing insights into how social relations are identified, communicated and transformed. The overall contribution of the paper is to highlight how calculative practices, such as accounting for IC, are balanced with judgment in understanding and managing IC during periods of organisational change.

Keywords: Intellectual capital; Inscriptions; Measurement; Organisational change; Public sector; Actor network theory (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:48:y:2016:i:1:p:1-16

DOI: 10.1016/j.bar.2015.07.002

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