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Narrative disclosure of intellectual capital A “structurational” analysis

Narrative disclosure of intellectual capital A “structurational” analysis Purpose – The purpose of this paper is to investigate the manner and impact of intellectual capital (IC) disclosure. To frame the discussion, elements of Giddens' “structuration” theory and narrative theory are used to analyse change from within an organisation. Design/methodology/approach – Using a case study approach, this paper explores the impact of the narrative disclosure of IC by an Australian public sector organisation, the New South Wales (NSW) Department of Lands (Lands), which is the first Australian government organisation to externally disclose IC. Findings – By taking a structuralist approach to analysing the narrative disclosure of IC this paper moved beyond attempting to quantify or identify the wealth created by IC, and thus account for IC. By investigating the narrative disclosure of IC, initially in the form of the IC statement as a supplement to the annual report, it was shown how at Lands the use of narrative became routinized in the activities of management. Thus narrative was no longer used to only provide understanding of the IC measures and the reasoning behind the use of IC, but to provide a mechanism that engendered further management action and subsequent organisational change. Research limitations/implications – The limitation of this paper is that it provides a lone example of a particular organisation from which generalisations are not possible. But it is possible to extend this research, using the structuration framework, to other organisations that have engendered the use of narrative to disclose IC to both internal and external stakeholders. Doing so will further question the domination of “accounting” within the IC paradigm and provide additional insights that allows practitioners and academics to develop additional tools for understanding and utilising IC. Originality/value – This paper investigates the manner and impact of IC disclosure from within an organisation by use of “structuration” and narrative theory to analyse change as a result of the implementation of IC practices. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Management Research News Emerald Publishing

Narrative disclosure of intellectual capital A “structurational” analysis

Management Research News , Volume 31 (7): 20 – Jun 20, 2008

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Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
0140-9174
DOI
10.1108/01409170810876080
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to investigate the manner and impact of intellectual capital (IC) disclosure. To frame the discussion, elements of Giddens' “structuration” theory and narrative theory are used to analyse change from within an organisation. Design/methodology/approach – Using a case study approach, this paper explores the impact of the narrative disclosure of IC by an Australian public sector organisation, the New South Wales (NSW) Department of Lands (Lands), which is the first Australian government organisation to externally disclose IC. Findings – By taking a structuralist approach to analysing the narrative disclosure of IC this paper moved beyond attempting to quantify or identify the wealth created by IC, and thus account for IC. By investigating the narrative disclosure of IC, initially in the form of the IC statement as a supplement to the annual report, it was shown how at Lands the use of narrative became routinized in the activities of management. Thus narrative was no longer used to only provide understanding of the IC measures and the reasoning behind the use of IC, but to provide a mechanism that engendered further management action and subsequent organisational change. Research limitations/implications – The limitation of this paper is that it provides a lone example of a particular organisation from which generalisations are not possible. But it is possible to extend this research, using the structuration framework, to other organisations that have engendered the use of narrative to disclose IC to both internal and external stakeholders. Doing so will further question the domination of “accounting” within the IC paradigm and provide additional insights that allows practitioners and academics to develop additional tools for understanding and utilising IC. Originality/value – This paper investigates the manner and impact of IC disclosure from within an organisation by use of “structuration” and narrative theory to analyse change as a result of the implementation of IC practices.

Journal

Management Research NewsEmerald Publishing

Published: Jun 20, 2008

Keywords: Intellectual capital; Organizational change; Narratives; Communication management; Information disclosure

References