Problematising intellectual capital research: ostensive versus performative IC

ISSN： 0951-3574

Source： Accounting Auditing and Accountability, Vol.19, Iss.6, 2006-11, pp. : 820-841

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Abstract

Purpose ‐ This paper develops a problematisation of research about intellectual capital (IC) with a view to extending the types of questions that can be posed and explanations that can be given about the roles and effects of IC. The aim is to contribute to the debate on how it is possible and fruitful to study IC. Design/methodology/approach ‐ The paper compares an ostensive and a performative approach to IC research and develops an analysis and critique of ideas in IC research on this basis. Findings ‐ The paper concludes that it is possible and advisable to develop research that has an ambition to understand IC as a concept and not only as an application of a pre-set idea. It suggests that a performative approach to IC will enhance possibilities of developing new and interesting propositions about how IC works and is involved in organisational and social transformation. Originality/value ‐ The main implication of this paper is that research in IC can take up new forms of inquiry that will complement and extend the currently used approaches.