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Enrolling discourse consumers to affect material intellectual capital practice

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  • Suresh Cuganesan
  • Christina Boedker
  • James Guthrie

Abstract

Purpose - The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach - The paper is a case study. Data collection techniques comprised semi‐structured interviews,in situobservation of meetings and internal presentations, and reviews of documents such as internal memos, strategic plans, IC statements and business performance and annual reports. Findings - Although ambiguity in discourse may reduce its ability to prescribe particular practices, the paper argues that such qualities allow discourse producers greater flexibility in attempting to shape action. At LandsNSW, IC discourse was given shape by those mobilising it. Specifically, constructing IC as a potential solution to practical concerns made IC more attractive to discourse consumers. By interesting and enrolling users in this manner, IC discourse was taken up where it had previously been discarded. Research limitations/implications - External factors that comprised IC discourse outside the organisation have only been given limited attention. It is also acknowledged that discourse consumers extend beyond practice manager level to also include employees in lower level operational positions and that these have not been explored in this study. Purpose - The paper provides useful information on enrolling discourse consumers to affect material intellectual capital practice.

Suggested Citation

  • Suresh Cuganesan & Christina Boedker & James Guthrie, 2007. "Enrolling discourse consumers to affect material intellectual capital practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 883-911, October.
    • Handle: RePEc:eme:aaajpp:v:20:y:2007:i:6:p:883-911
    DOI: 10.1108/09513570710830281
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    References listed on IDEAS

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    1. Michael Habersam & Martin Piber, 2003. "Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 753-779.
    2. Helen Tregidga & Markus J. Milne, 2006. "From sustainable management to sustainable development: a longitudinal analysis of a leading New Zealand environmental reporter," Business Strategy and the Environment, Wiley Blackwell, vol. 15(4), pages 219-241, July.
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    Citations

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    Cited by:

    1. Jill Hooks & Natasja Steenkamp & Ross Stewart, 2010. "Interpreting pictorial messages of intellectual capital in company media," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 353-378, August.
    2. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
    3. Maria Serena Chiucchi & Marco Giuliani & Stefano Marasca, 2014. "The design, implementation and use of intellectual capital measurements: a case study," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(2), pages 143-168.
    4. Stefania Veltri & Giovanni Bronzetti, 2015. "A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study," Journal of Business Ethics, Springer, vol. 131(2), pages 305-318, October.
    5. Martijn van der Steen, 2011. "The emergence and change of management accounting routines," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 502-547, May.
    6. Rooney, Jim & Dumay, John, 2016. "Intellectual capital, calculability and qualculation," The British Accounting Review, Elsevier, vol. 48(1), pages 1-16.
    7. Marco Montemari & Maria Serena Chiucchi & Marco Gatti, 2021. "Every Cloud Has a Silver Lining: A History of Barriers to Intellectual Capital Measurement," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(11), pages 139-139, July.
    8. Secundo, Giustina & Elena Perez, Susana & Martinaitis, Žilvinas & Leitner, Karl Heinz, 2017. "An Intellectual Capital framework to measure universities' third mission activities," Technological Forecasting and Social Change, Elsevier, vol. 123(C), pages 229-239.

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