Description of impactJames and his co-authors have developed a methodology for undertaking a structured literature review of the accounting literature. This is a mechanism whereby a period of significant research studied and patterning is observed. It allows for critical reflections and the identification of future directions. For example, several articles published;
Massaro, M., Dumay, J. and Guthrie, J. (2016), “On the Shoulders of the Giants: Undertaking a Structured Literature Review”, Accounting, Auditing and Accountability Journal, Vol. 29 No. 5, pp.767-801.
Dumay, J., Guthrie, J. and Puntillo, P. (2015), “IC and Public Sector: A Structured Literature Review”, Journal of Intellectual Capital, Vol. 16 No. 2, pp.267–284.
Guthrie, J. Ricceri, F. and Dumay, J. (2012), “Reflections and Projections: A Decade of Intellectual Capital Accounting Research”, British Accounting Review, 44 (2), pp.68-92, cited over 350 times. (This paper has just been awarded as a winning paper in the prestigious Emerald Citations of Excellence for 2015. You can see full details here: http://www.emeraldgrouppublishing.com/authors/literati/citations/awards.htm)
Since the Guthrie et al. (2012) article was published, it has inspired many IC researchers to follow the stage 4 critical and stage 3 performative path. Thus the article is the most influential IC article published since 2012. For example, the article is heavily cited and was winner of a prestigious Emerald Citations of Excellence Award in 2015.
Further information is available in the attached document