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Narrative disclosure of intellectual capital: A 'structurational' analysis

机译：智力资本的叙事性披露：“结构性”分析

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摘要

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.
机译：目的-本文的目的是研究智力资本（IC）披露的方式和影响。为了框架化讨论，吉登斯的“结构化”理论和叙事理论的要素用于分析组织内部的变化。设计/方法/方法-本文采用案例研究的方法，探讨了澳大利亚公共部门组织新南威尔士州土地局（土地）的IC叙事性披露的影响，这是澳大利亚第一个政府组织对外公开IC。调查结果-通过采取结构主义的方法来分析IC的叙事性披露，本文超越了试图量化或识别IC创造的财富，从而解释了IC的内容。通过调查IC的叙述性披露，最初以IC陈述的形式作为年度报告的补充，这表明了Lands在管理活动中如何常规地使用叙述。因此，叙述不再仅用于提供对IC措施和使用IC背后原因的理解，而是提供一种机制，促使采取进一步的管理措施并随后进行组织变革。研究的局限性/意义-本文的局限性在于它提供了无法进行概括的特定组织的单独示例。但是有可能使用结构化框架将这项研究扩展到其他组织，这些组织已经利用叙事向内部和外部利益相关者披露了IC。这样做将进一步质疑IC范式中“会计”的支配地位，并提供更多的见解，使从业者和学者可以开发用于理解和利用IC的其他工具。原创性/价值-本文通过使用“结构化”和叙事理论来分析组织内部实施IC实践所产生的变化，从而研究组织内部IC披露的方式和影响。

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