# Special issue on Beyond the crossroads: the third stage of IC research

ISSN: 1469-1930

Publication date: 13 January 2012

## Abstract

#### Citation

(2012), "Special issue on Beyond the crossroads: the third stage of IC research", Journal of Intellectual Capital, Vol. 13 No. 1. https://doi.org/10.1108/jic.2012.25013aaa.001

### Publisher

:

Emerald Group Publishing Limited

## Special issue on Beyond the crossroads: the third stage of IC research

Article Type: Call for papers From:Journal of Intellectual Capital Volume 13, Issue 1

Guest Editor: John Dumay, University of Sydney Business School

Aim and scope

This call for papers is inspired by and designed as a follow-up to two special issues of this journal. The first, titled IC at the crossroads: theory and research'' (JIC, Vol. 5 No. 2, 2004) claimed that awareness of the importance of IC has been created'' and now the role of researchers as well as practitioners [was] to move to the next level'' (Marr and Chatzkel, 2004, p. 224). These levels'' are referred to in the IC literature as distinct stages of developing understanding about IC, the first being the stage of raising awareness'' and the second being to make IC visible through the creation of guidelines and standards'' (Petty and Guthrie, 2000, p. 162).

Subsequently, a second special issue called Intellectual capital: becoming critical'' (JIC, Vol. 7 No. 1, 2006) built upon the concept of IC at the crossroads by examining IC through a critical management studies'' (CMS) lens. As O'Donnell et al. (2006, p. 5) explain, one of these roads takes a critical stance and the purpose of both the CMS stream and this special issue is to initiate some exploratory discourse on IC from this perspective.''

Six years have now passed since this second special issue and there is evidence of a growing critical literature about IC. As a result of a recently conducted review and critique regarding the field of Intellectual Capital Accounting Research (ICAR), Guthrie et al. (forthcoming) demonstrated how ICAR has moved from what Petty and Guthrie (2000) described as stage one and stage two research, establishing and developing ICAR as a field and legitimising ICA as an area of multi-disciplinary and multi-focused research.'' From this they argued that a third stage of IC research is emerging based on a critical and performative analysis of IC practices in action''.

Thus the question to be continued to be explored in this special issue of the JIC is How is IC?'' rather than What is IC?'' (O'Donnell et al., 2006, p. 7). Asking How is IC?'' is more revealing because it addresses the praxis of IC as it is implemented in organisations, rather than re-creating a static representation of IC, as is represented by contemporary measurement frameworks and their associated theory or theories (Dumay, 2009, p. 194). Papers for this special issue should present case-studies and/or reflections of how organisations have implemented IC in practice and what they learned from it. Submissions are encouraged from academics and practitioners who have got their hands dirty'' by working in or with organisations that have mobilised IC in practice.

Some of the topics of interest are:

• The impact of intellectual capital reporting, internally and externally

• A review of the critical literature on IC

• Critically evaluating IC measurement frameworks

• Critical reflections on IC praxis

• Critical reflections on IC research methodologies

• What aspects of IC work (don't work) inside an organisation

• Identification of IC inside organisations

• Linking IC to organisational strategy

• Analysing IC using "practice'' theory.

John DumayUniversity of Sydney Business SchoolE-mail: john.dumay@sydney.edu.au

Submission deadline is 15 March 2012. All commissioned and submitted papers are expected to fully comply with JIC standards and are subject to regular review procedures. Papers should be 4,000 to 7,000 words in length and should not have been published previously in any other journal (print or electronic) format. An early compliance with format, style and readability guidelines significantly alleviates the review process by allowing it to focus on content. Emerald submission guidelines are available at: http://info.emeraldinsight.com/ products/journals/author_guidelines.htm?id=jkm

Proposed schedule for commissioning papers

Call for papers 30 November 2011Papers reviewed 15 March 2012Papers accepted 15 May 2012Revised papers reviewed and accepted 15 June 2012Final versions of accepted papers delivered 1 August 2012

## References

Dumay, J.C. (2009), "Intellectual capital measurement: a critical approach'', Journal of Intellectual Capital, Vol. 10 No. 2, pp. 190-210.

Guthrie, J., Ricceri, F. and Dumay, J. (forthcoming), "Reflections and projections: a decade of intellectual capital accounting research'', British Accounting Review.

Marr, B. and Chatzkel, J. (2004), "Intellectual capital at the crossroads: managing, measuring, and reporting of IC'', Journal of Intellectual Capital, Vol. 5 No. 2, pp. 224-9.

O'Donnell, D., Henriksen, L.B. and Voelpel, S.C. (2006), "Guest editorial: Becoming critical on intellectual capital'', Journal of Intellectual Capital, Vol. 7 No. 1, pp. 5-11.