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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. ISSN 1045-2354

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Identification Number: 10.1016/


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: Article
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Additional Information: © 2017 Elsevier
Divisions: Psychological and Behavioural Science
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Date Deposited: 09 Feb 2017 14:08
Last Modified: 15 Nov 2023 21:33

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