Beyond reason: the utility of narrative in advancing the management of intellectual capital

John C. Dumay, Suresh Cuganesan, John A. Tull

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionpeer-review

Abstract

The use of narrative in the intellectual capital (IC) literature has been espoused as providing the rationalisation for organisations’ forays in to IC practice. This identified as a narrow view which prompts a fuller investigation of the utility of narrative in relation to IC. To argue this point, three case studies are summarised. Each offers a different analysis of the utility of narrative from an IC perspective. The first two cases take a structuralist view of IC in action. The first identifies that IC narrative offers the opportunity to understand the impact of IC over time. The second concludes that narrative extends beyond offering the ‘raison d’être’ and becomes the ‘modus operandi’. The third case uses narrative in an interpretive approach to understanding the complex interactions between IC elements and value creation. The overarching conclusion of the paper is to identify how narrative allows insights into IC in action in a way that numbers alone cannot.
Original languageEnglish
Title of host publicationProceedings of the 6th Australasian Centre for Social and Environmental Accounting Research Conference
EditorsJames Guthrie, Geoffrey Frost, Matthew Egan, Sharron O'Neill, Abdul Razeed, Noona Martinov-Bennie, Sandra van der Laan, Cornelia Beck, Jeffery Unerman, Amanda Ball, Markus Miln
Place of PublicationSydney
PublisherUniversity of Sydney
Number of pages26
Publication statusPublished - 2007
EventCentre for Social and Environmental Accounting Research (6th : 2007) - Sydney
Duration: 2 Dec 20074 Dec 2007

Conference

ConferenceCentre for Social and Environmental Accounting Research (6th : 2007)
CitySydney
Period2/12/074/12/07

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