Disturbance and implementation of IC practice: a public sector organisation perspective
Journal of Human Resource Costing & Accounting
ISSN: 1401-338X
Article publication date: 3 July 2007
Abstract
Purpose
This paper seeks to discuss how an environmental change for an organisation can be a catalyst for the take‐up of intellectual capital (IC). In particular, it uses Laughlin's “colonizing” model of organisational change to understand the catalyst for change, being an ageing workforce, and the resultant formation of an accounting of IC.
Design/methodology/approach
This paper presents a case study of an Australian public sector organisation, which has created and implemented IC practice.
Findings
In this case, the impending retirements of the “baby boomer” generation were an environmental disturbance and a catalyst that allowed for an accounting of IC, especially its human capital.
Research limitations/implications
This case study is limited to the presentation of findings of a phenomenon within a particular organisation within the Australian public sector context. Other forces may also have had an effect on the organisation, if not for the presence of the “ageing workforce” disturbance.
Originality/value
The paper contributes to the literature on IC by examining the impact of the take‐up of IC from inside a public sector organisation perspective.
Keywords
Citation
Dumay, J.C. and Guthrie, J. (2007), "Disturbance and implementation of IC practice: a public sector organisation perspective", Journal of Human Resource Costing & Accounting, Vol. 11 No. 2, pp. 104-121. https://doi.org/10.1108/14013380710778767
Publisher
:Emerald Group Publishing Limited
Copyright © 2007, Emerald Group Publishing Limited