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Forty-two

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  • John Dumay

Abstract

This article explores the meaning and context of intellectual capital (IC) numbers to help break free from the domination of IC “accountingisation†. Offering a personal and reflective narrative about IC numbers, I first discuss what numbers mean by exploring the way we think about the number 42. This discussion is followed by two empirical sections examining the meaning and context of a common IC measure, employee turnover rates . Measuring any IC element is problematic from an IC accounting perspective because of the unique context in which each organization operates. The comparability of a number from one organization and one period with another is nearly impossible. The article is original because it takes a thought-provoking narrative journey into the use and meaning of applying IC numbers. It is a personal reflection on the implications of considering the meaning of numbers for IC practice, IC education and research, and IC’s future. It is particularly topical in light of the inclusion of IC in the recent Integrated Reporting ( ) Guidelines.

Suggested Citation

  • John Dumay, 2015. "Forty-two," SAGE Open, , vol. 5(1), pages 21582440145, January.
    • Handle: RePEc:sae:sagope:v:5:y:2015:i:1:p:2158244014567598
    DOI: 10.1177/2158244014567598
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    References listed on IDEAS

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    1. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    2. John Dumay & James Guthrie & Federica Farneti, 2010. "Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations," Public Management Review, Taylor & Francis Journals, vol. 12(4), pages 531-548, July.
    3. C. Richard Baker, 2006. "Epistemological objectivity in financial reporting: Does internet accounting require a new accounting model?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 663-680, September.
    4. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
    5. Robson, Keith, 1992. "Accounting numbers as "inscription": Action at a distance and the development of accounting," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 685-708, October.
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