Reflective discourse about intellectual capital research and practice
Identifieur interne : 000541 ( Main/Exploration ); précédent : 000540; suivant : 000542Reflective discourse about intellectual capital research and practice
Auteurs : John C. Dumay [Australie]Source :
- Journal of Intellectual Capital [ 1469-1930 ] ; 2009-10-16.
English descriptors
- Teeft :
- Academic community, Academic researchers, Accounting research, Alvesson, Annual report, Auditing accountability journal, Case study, Case study research, Chatzkel, Complexity theory, Contemporary frameworks, Critical approach, Critical perspective, Critical research, Critical research perspective, Critique, Deetz, Different approaches, Disclosure, Dumay, Empirical content, Empirical material, Empirical research, Further discourse, Further research, Giddens, Guthrie, Human capital, Human resource, Intellectual capital, Intellectual capital disclosure, Interventionist approach, Laughlin, Long range planning, Lukka, Meritum project, Mouritsen, Nancial, Nancial crisis, Organisation, Organisational, Organisational change, Organisational level, Other researchers, Performative approach, Practitioner, Qualitative methods, Quantitative analysis, Quantitative methods, Research method, Research methods, Research paradigm, Research perspective, Researcher, Roos, Share price, Skandia, Skandia insurance company, Snowden, States department, Structuration, Structuration theory, Sveiby, Utilising critique, Value creation.
Abstract
Purpose The purpose of this paper is to discuss the use of a critical research perspective in the development of research in the field of intellectual capital IC practice. Designmethodologyapproach The paper initiates a reflective discourse about the relevance of contemporary approaches to research and practice in the field of IC and explores the way forward with a view to improving the relevance of IC to academics, practitioners and their organisations. Findings It is not the intention of this paper to prescribe specific formulae for the measurement, management and reporting of IC, nor further develop theory. It is the intention of the paper to lay the foundations for further discourse on the thinking behind contemporary IC theory and practice. Research limitationsimplications The limitation of the paper is that it represents the informed opinion of the author and these views may not be shared by other researchers and practitioners. The implications are first that it aligns IC to the current general and economic environment as there is a perceived increase in awareness among stakeholders to manage scarce and intangible resources. Second, by taking a critical approach to IC research it advocates how to develop insights and processes that can help build the recognition and benefits of IC practices. Originalityvalue This paper openly questions the need to develop further IC theory and advocates a way forward by outlining a critical approach to researching and implementing IC in practice.
Url:
DOI: 10.1108/14691930910996607
Affiliations:
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Dumay</name><affiliation wicri:level="4"><country xml:lang="fr">Australie</country><wicri:regionArea>Faculty of Economics and Business, The University of Sydney, Darlington</wicri:regionArea><orgName type="university">Université de Sydney</orgName><placeName><settlement type="city">Sydney</settlement><region type="état">Nouvelle-Galles du Sud</region></placeName></affiliation></author></analytic><monogr></monogr><series><title level="j">Journal of Intellectual Capital</title><idno type="ISSN">1469-1930</idno><imprint><publisher>Emerald Group Publishing Limited</publisher><date type="published" when="2009-10-16">2009-10-16</date><biblScope unit="volume">10</biblScope><biblScope unit="issue">4</biblScope><biblScope unit="page" from="489">489</biblScope><biblScope unit="page" to="503">503</biblScope></imprint><idno type="ISSN">1469-1930</idno></series></biblStruct></sourceDesc><seriesStmt><idno type="ISSN">1469-1930</idno></seriesStmt></fileDesc><profileDesc><textClass><keywords scheme="Teeft" xml:lang="en"><term>Academic community</term><term>Academic researchers</term><term>Accounting research</term><term>Alvesson</term><term>Annual report</term><term>Auditing accountability journal</term><term>Case study</term><term>Case study research</term><term>Chatzkel</term><term>Complexity theory</term><term>Contemporary frameworks</term><term>Critical approach</term><term>Critical perspective</term><term>Critical research</term><term>Critical research perspective</term><term>Critique</term><term>Deetz</term><term>Different approaches</term><term>Disclosure</term><term>Dumay</term><term>Empirical content</term><term>Empirical material</term><term>Empirical research</term><term>Further discourse</term><term>Further research</term><term>Giddens</term><term>Guthrie</term><term>Human capital</term><term>Human resource</term><term>Intellectual capital</term><term>Intellectual capital disclosure</term><term>Interventionist approach</term><term>Laughlin</term><term>Long range planning</term><term>Lukka</term><term>Meritum project</term><term>Mouritsen</term><term>Nancial</term><term>Nancial crisis</term><term>Organisation</term><term>Organisational</term><term>Organisational change</term><term>Organisational level</term><term>Other researchers</term><term>Performative approach</term><term>Practitioner</term><term>Qualitative methods</term><term>Quantitative analysis</term><term>Quantitative methods</term><term>Research method</term><term>Research methods</term><term>Research paradigm</term><term>Research perspective</term><term>Researcher</term><term>Roos</term><term>Share price</term><term>Skandia</term><term>Skandia insurance company</term><term>Snowden</term><term>States department</term><term>Structuration</term><term>Structuration theory</term><term>Sveiby</term><term>Utilising critique</term><term>Value creation</term></keywords></textClass><langUsage><language ident="en">en</language></langUsage></profileDesc></teiHeader><front><div type="abstract">Purpose The purpose of this paper is to discuss the use of a critical research perspective in the development of research in the field of intellectual capital IC practice. Designmethodologyapproach The paper initiates a reflective discourse about the relevance of contemporary approaches to research and practice in the field of IC and explores the way forward with a view to improving the relevance of IC to academics, practitioners and their organisations. Findings It is not the intention of this paper to prescribe specific formulae for the measurement, management and reporting of IC, nor further develop theory. It is the intention of the paper to lay the foundations for further discourse on the thinking behind contemporary IC theory and practice. Research limitationsimplications The limitation of the paper is that it represents the informed opinion of the author and these views may not be shared by other researchers and practitioners. The implications are first that it aligns IC to the current general and economic environment as there is a perceived increase in awareness among stakeholders to manage scarce and intangible resources. Second, by taking a critical approach to IC research it advocates how to develop insights and processes that can help build the recognition and benefits of IC practices. Originalityvalue This paper openly questions the need to develop further IC theory and advocates a way forward by outlining a critical approach to researching and implementing IC in practice.</div></front></TEI><affiliations><list><country><li>Australie</li></country><region><li>Nouvelle-Galles du Sud</li></region><settlement><li>Sydney</li></settlement><orgName><li>Université de Sydney</li></orgName></list><tree><country name="Australie"><region name="Nouvelle-Galles du Sud"><name sortKey="Dumay, John C" sort="Dumay, John C" uniqKey="Dumay J" first="John C." last="Dumay">John C. Dumay</name></region></country></tree></affiliations></record>Pour manipuler ce document sous Unix (Dilib)
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