Does IC management 'make a difference'? A critical case study application of structuration theory

John Tull*, John Dumay

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

Abstract

The central problem addressed in this paper is how IC management can progress beyond measurement and disclosure to provide a more dynamic interpretive scheme, in order to meet strategic management's demand that IC should "make a difference". Via a longitudinal case study, we observe an evolving use of narrative in disclosing IC and the manner and impacts of that change, set in a real example of the struggle encountered by an organisation in attempting to realise the potential value of managing IC amidst rapid business change. In order to frame the discussion, elements of Giddens' 'structuration theory' are critically applied to understand the recursiveness of the change that occurred from within the organisation. We report three main findings. First we identify how IC narrative evolved in response to significant changes to the organisation's operating environment, reflected in the changing framework for managing IC despite continuing frustration in realising the envisaged benefits. Second, we establish the use of structuration theory as a tool to analyse the manner and impact of IC practices in future research. Third, we show how the stated aims of IC practice have not yet been fully realised by the studied organisation, thus providing a realistic example of the possible failings of IC practice due to inadequacies of the modalities required to bring about recursive change and the need for a fuller assessment of projective agency.

Original languageEnglish
Title of host publicationECKM 2007 - 8th European Conference on Knowledge Management 2007
Place of PublicationReading, UK
PublisherAcademic Conferences and Publishing International
Pages1024-1031
Number of pages8
ISBN (Print)9781905305537
Publication statusPublished - 2007
Event8th European Conference on Knowledge Management, ECKM 2007 - Barcelona, Spain
Duration: 6 Sep 20077 Sep 2007

Other

Other8th European Conference on Knowledge Management, ECKM 2007
CountrySpain
CityBarcelona
Period6/09/077/09/07

Keywords

  • intellectual capital
  • narrative
  • organisational change
  • structuration

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  • Cite this

    Tull, J., & Dumay, J. (2007). Does IC management 'make a difference'? A critical case study application of structuration theory. In ECKM 2007 - 8th European Conference on Knowledge Management 2007 (pp. 1024-1031). Reading, UK: Academic Conferences and Publishing International.