Purpose – The purpose of this paper is to provide an empirical account of the discourse-practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach – The paper is a case study. Data collection...

The disclosure of information on organisational knowledge resources and related knowledge management (KM) activities in annual reports has become a much debated issue within the intellectual capital (IC) discourse. This paper discusses the disclosure of IC information, and in particularly human...

Purpose – The purpose of this article is to trace the techniques and consulting methods developed and deployed by an Australian project team during an investigation of a client organisation's intellectual capital management, measurement and reporting (ICMMR) practices. The article aims to...

Purpose – The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach – The paper is a case study. Data collection...

Purpose: The purpose of this paper is to test the performativity of intellectual capital (IC) from the perspective of sell-side analysts, a type of actor who consumes and creates IC information and in whose practice IC information plays a significant role. Design/methodology/approach: The...

Purpose: The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired. Design/methodology/approach: The authors conducted a...