Title of article :
Problematising intellectual capital research: ostensive versus performative IC
Author/Authors :
Jan Mouritsen، نويسنده ,
Issue Information :
روزنامه با شماره پیاپی سال 2006
Abstract :
Purpose – This paper develops a problematisation of research about intellectual capital (IC) with a
view to extending the types of questions that can be posed and explanations that can be given about
the roles and effects of IC. The aim is to contribute to the debate on how it is possible and fruitful to
study IC.
Design/methodology/approach – The paper compares an ostensive and a performative approach
to IC research and develops an analysis and critique of ideas in IC research on this basis.
Findings – The paper concludes that it is possible and advisable to develop research that has an
ambition to understand IC as a concept and not only as an application of a pre-set idea. It suggests that
a performative approach to IC will enhance possibilities of developing new and interesting
propositions about how IC works and is involved in organisational and social transformation.
Originality/value – The main implication of this paper is that research in IC can take up new forms
of inquiry that will complement and extend the currently used approaches.
Keywords :
MeasurementPaper type Research paper , Research , Intellectual Capital
Journal title :
Accounting Auditing and Accountability Journal
Journal title :
Accounting Auditing and Accountability Journal