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Intellectual capital and strategy development: an interventionist approach

John Dumay (Discipline of Accounting, Faculty of Economics & Business, The University of Sydney, Sydney, Australia)

VINE

ISSN: 0305-5728

Article publication date: 15 November 2011

Abstract

Purpose

The paper's aim is to examine, by way of a case study, the use of intellectual capital (IC) narrative in the development of a strategic plan for the case study organisation.

Design/methodology/approach

The paper uses interventionist research to gather data and make changes in the case study organization.

Findings

The use of IC narrative provides insight into the utility of IC to communicate strategic intentions and the initiatives required to carry it out. It contributes to IC knowledge and practice by demonstrating how IC narrative, in conjunction with an interpretive research approach, can highlight the emic and etic interplay that is required in practice to develop organisational strategy.

Research limitations/implications

The research is specific to the case study organization and the findings can not be generalized

Originality/value

The paper provides an example of how value creation in an organisation can be communicated to its stakeholders and how the use of IC narrative transcends the use of contemporary accounting and IC reporting frameworks. Furthermore it outlines limitations experienced in management accounting research due to the divide between the methods employed and skills of researchers.

Keywords

Citation

Dumay, J. (2011), "Intellectual capital and strategy development: an interventionist approach", VINE, Vol. 41 No. 4, pp. 449-465. https://doi.org/10.1108/03055721111188539

Publisher

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Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited