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Intellectual capital accounting as management fashion: a review and critique

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  • Robin Fincham
  • Robin Roslender

Abstract

There is growing interest in the new techniques of intellectual capital accounting (ICA) as a method of measuring and reporting the range of human and knowledge-based factors that create sustained economic value. This paper suggests that viewing ICA as an aspect of expanded forms of management knowledge, and in particular as a 'management fashion', provides critical insight into the technique's occupational and organizational roles. The fashion perspective emphasizes the symbolic means of establishing the appeal of ideas to particular audiences, as well as the social mechanisms by which the dissemination of ideas takes place. The paper reviews the emerging debate on ICA, and interprets the professional literature as a narrative that reveals accountancy's keen interest in ICA as a mechanism of exploiting tacit knowledge. The suggestion is that the discipline's concerns with its own occupational situation and corporate relevance may be a reflection of the appeal of a development like ICA as much as any simple views of efficacy.

Suggested Citation

  • Robin Fincham & Robin Roslender, 2003. "Intellectual capital accounting as management fashion: a review and critique," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 781-795.
    • Handle: RePEc:taf:euract:v:12:y:2003:i:4:p:781-795
    DOI: 10.1080/09638180310001628464
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    Citations

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    Cited by:

    1. Guangchun Jin & Jian Xu, 2022. "Does Intellectual Capital Affect Financial Leverage of Chinese Agricultural Companies? Exploring the Role of Firm Profitability," Sustainability, MDPI, vol. 14(5), pages 1-14, February.
    2. Dag Øivind Madsen, 2019. "The Emergence and Rise of Industry 4.0 Viewed through the Lens of Management Fashion Theory," Administrative Sciences, MDPI, vol. 9(3), pages 1-25, September.
    3. Darya Dancaková & Jakub Sopko & Jozef Glova & Alena Andrejovská, 2022. "The Impact of Intangible Assets on the Market Value of Companies: Cross-Sector Evidence," Mathematics, MDPI, vol. 10(20), pages 1-14, October.
    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. Ljiljana Kontić & Slađana Čabrilo, 2009. "A Strategic Model For Measuring Intellectual Capital In Serbian Industrial Enterprises," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 54(183), pages 89-118, October -.
    6. Mostafa A. Ali & Nazimah Hussin & Hakeem Hammood Flayyih & Hossam Haddad & Nidal Mahmoud Al-Ramahi & Tareq Hammad Almubaydeen & Sahraa Anwer Hussein & Areej Saad Hasan Abunaila, 2023. "A Multidimensional View of Intellectual Capital and Dynamic Innovative Performance," JRFM, MDPI, vol. 16(3), pages 1-28, February.
    7. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
    8. 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.
    9. Victor, Adediran Elumaro & Okwo, Mary Ifeoma & Nwoha, Chike E. & Eze, Charles Uzodinma & Cynthia Bhake, 2024. "Assets Management and Financial Performance of Listed Consumer Goods Manufacturing Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 1468-1482, April.
    10. Yu, Ai & Garcia-Lorenzo, Lucia & Kourti, Isidora, 2017. "The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 48-62.
    11. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    12. Tingey-Holyoak, Joanne & Pisaniello, John & Buss, Peter & Mayer, Wolfgang, 2021. "The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector," International Journal of Accounting Information Systems, Elsevier, vol. 41(C).
    13. Ienciu Nicoleta Maria, 2012. "A Longitudinal Analysis Of Intellectual Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 938-943, July.
    14. Jos Benders & Jurriaan Nijholt & Stefan Heusinkveld, 2007. "Using Print Media Indicators in Management Fashion Research," Quality & Quantity: International Journal of Methodology, Springer, vol. 41(6), pages 815-829, December.
    15. Robert Rieg & Ute Vanini, 2023. "Value relevance of voluntary intellectual capital disclosure: a meta-analysis," Review of Managerial Science, Springer, vol. 17(7), pages 2587-2631, October.
    16. Dag Øivind Madsen & Kåre Slåtten, 2015. "The Balanced Scorecard: Fashion or Virus?," Administrative Sciences, MDPI, vol. 5(2), pages 1-35, June.
    17. repec:arp:tjssrr:2019:p:11-17 is not listed on IDEAS
    18. FitzPatrick, Mary & Davey, Janet & Muller, Lisa & Davey, Howard, 2013. "Value-creating assets in tourism management: Applying marketing's service-dominant logic in the hotel industry," Tourism Management, Elsevier, vol. 36(C), pages 86-98.

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