We attempt to answer the following research question: how is time understood and acted upon in connection to different types of IC-oriented management accounting processes within organizations? In other words, what role does time play in IC-related management accounting practices? Alvesson and Deetz’s (2000) critical management research framework was selected for the examination. The temporal dimensions of IC and its related measurement and management accounting processes are discussed and questioned from a time-oriented micro-process (practice) perspective. The main findings are the following. First, IC can be considered as a “temporal boundary object”. Second, the development of IC time-related indicators for IC should be problematized to increase understanding. Moreover, this study lends sharp focus to the need for considering more than just the amount of time spent engaging in IC activities, but the quality of that time as well. Third, we confirm that IC tends to change over time. Consequently, IC concepts, methods and tools are not stable in practice, but rather are reflective of a specific time horizon. Forth, time-lags relating to IC creation and development tend to be overlooked and, hence, are not as clearly understood.

Making sense of the temporal dimension of intellectual capital: A critical case study / Giuliani, Marco; Matti, Skoog. - In: CRITICAL PERSPECTIVES ON ACCOUNTING. - ISSN 1045-2354. - ELETTRONICO. - 70:(2020), pp. 1-19. [10.1016/j.cpa.2017.04.001]

Making sense of the temporal dimension of intellectual capital: A critical case study

GIULIANI, MARCO;
2020-01-01

Abstract

We attempt to answer the following research question: how is time understood and acted upon in connection to different types of IC-oriented management accounting processes within organizations? In other words, what role does time play in IC-related management accounting practices? Alvesson and Deetz’s (2000) critical management research framework was selected for the examination. The temporal dimensions of IC and its related measurement and management accounting processes are discussed and questioned from a time-oriented micro-process (practice) perspective. The main findings are the following. First, IC can be considered as a “temporal boundary object”. Second, the development of IC time-related indicators for IC should be problematized to increase understanding. Moreover, this study lends sharp focus to the need for considering more than just the amount of time spent engaging in IC activities, but the quality of that time as well. Third, we confirm that IC tends to change over time. Consequently, IC concepts, methods and tools are not stable in practice, but rather are reflective of a specific time horizon. Forth, time-lags relating to IC creation and development tend to be overlooked and, hence, are not as clearly understood.
2020
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11566/246459
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