Numbers versus Narrative: An Examination of a Controversy

John Dumay, Jim Rooney*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

10 Citations (Scopus)

Abstract

Competing actor interpretations of Intellectual Capital Statements (ICS) may explain diverse opinions on their effectiveness in practice. Adopting Callon's (1986) moments of translation, we find that actors in our case study adapt ICS numbers and narrative to create specific inscriptions, privileging one over the other to suit their interests. This allows IC controversy to survive rather than be resolved or the network to fail.

Original languageEnglish
Pages (from-to)202-231
Number of pages30
JournalFinancial Accountability and Management
Volume32
Issue number2
DOIs
Publication statusPublished - 1 May 2016

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