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

Yu, Ai; Garcia-Lorenzo, Lucia and Kourti, Isidora (2017). The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective. Critical Perspectives on Accounting, 45 pp. 48–62.

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DOI (Digital Object Identifier) Link: https://doi.org/10.1016/j.cpa.2017.01.003
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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.

Item Type: Journal Item
Copyright Holders: 2017 Elsevier Ltd.
ISSN: 1045-2354
Keywords: Intellectual Capital Reporting (ICR); management fashion; discursive practice; substantive change; emergent/situated change
Academic Unit/School: Faculty of Business and Law (FBL) > Business > Department for Public Leadership and Social Enterprise
Faculty of Business and Law (FBL) > Business
Faculty of Business and Law (FBL)
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Item ID: 51012
Depositing User: Isidora Kourti
Date Deposited: 20 Sep 2017 10:15
Last Modified: 04 Jun 2019 13:09
URI: http://oro.open.ac.uk/id/eprint/51012
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