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Disturbance and implementation of IC practice: a public sector organisation perspective

John C. Dumay (Discipline of Accounting, The University of Sydney, Sydney, Australia)
James Guthrie (Discipline of Accounting, The University of Sydney, Sydney, Australia)

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Article publication date: 3 July 2007

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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

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Emerald Group Publishing Limited

Copyright © 2007, Emerald Group Publishing Limited

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