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Intellectual capital, calculability and qualculation

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  • Rooney, Jim
  • Dumay, John

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.

Suggested Citation

  • Rooney, Jim & Dumay, John, 2016. "Intellectual capital, calculability and qualculation," The British Accounting Review, Elsevier, vol. 48(1), pages 1-16.
    • Handle: RePEc:eee:bracre:v:48:y:2016:i:1:p:1-16
    DOI: 10.1016/j.bar.2015.07.002
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    1. H.S.M. Deghles & N.R. Kelchevskaya, 2021. "The Impact of Intellectual Capital on Performance and Investment Attractiveness of Russian Companies," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 20(1), pages 110-132.
    2. Smuda-Kocoń Marlena, 2019. "Corporate governance vs management of the intellectual capital of banks: Structural equation modeling (SEM)," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 55(4), pages 319-330, December.
    3. Nagwan AlQershi & Sany Sanuri Mohd Mokhtar & Zakaria Abas, 2022. "The influence of structural capital on the relationship between CRM implementation and the performance of manufacturing SMEs," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 13(3), pages 1205-1218, June.
    4. Alexander, David & Blum, Véronique, 2016. "Ecological economics: A Luhmannian analysis of integrated reporting," Ecological Economics, Elsevier, vol. 129(C), pages 241-251.
    5. Wilder Quintero-Quintero & Ana Beatriz Blanco-Ariza & Manuel Alfonso Garzón-Castrillón, 2021. "Intellectual Capital: A Review and Bibliometric Analysis," Publications, MDPI, vol. 9(4), pages 1-23, October.
    6. Xin Long Xu & Jianping Li & Dengsheng Wu & Xi Zhang, 2021. "The intellectual capital efficiency and corporate sustainable growth nexus: comparison from agriculture, tourism and renewable energy sector," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(11), pages 16038-16056, November.

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