Reflecting on the production of intellectual capital visualisations

Suresh Cuganesan, John C. Dumay

Research output: Contribution to journalArticlepeer-review

49 Citations (Scopus)

Abstract

Purpose- The first aim of this paper is to present the methods developed by one of the co-authors to render visible the complexity of intellectual capital (IC). These were developed to make relationships between IC elements and value creation accessible to managers seeking to act on IC. The second aim of the paper is to explore the ability of visualisation techniques to inscribe the complexity of IC. This is pursued through a process of reflecting on the experiences of “being involved” in the production of IC visuals.Design/methodology/approach- The study details the methods utilised in a case study of a shared service centre of a financial services organisation and presents a reflective analysis using the Latourian notion of inscriptions.Findings- In conducting its reflective analysis, the paper traces the various translations undergone by the inscriptions of IC, with the end result of these movements being a visual meta-narrative connecting the various IC elements to one another as well as dimensions of IC value creation.Originality/value- The paper presents a novel examination of visualisations of IC as might be used within firms for the purposes of resource mobilisation and managerialist intervention.

Original languageEnglish
Pages (from-to)1161-1186
Number of pages26
JournalAccounting, Auditing and Accountability Journal
Volume22
Issue number8
DOIs
Publication statusPublished - 23 Oct 2009
Externally publishedYes

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